Concept
type: Class

alternative label
comment: skos:prefLabel, skos:altLabel and skos:hiddenLabel are pairwise disjoint properties.
comment: The range of skos:altLabel is the class of RDF plain literals.
sub property of: label
definition: An alternative lexical label for a resource.

has broader match
sub property of: mappingRelation
sub property of: has broader
definition: skos:broadMatch is used to state a hierarchical mapping link between two conceptual resources in different concept schemes.

has broader
comment: Broader concepts are typically rendered as parents in a concept hierarchy (tree).
sub property of: Transitive
definition: Relates a concept to a concept that is more general in meaning.

has exact match
comment: skos:exactMatch is disjoint with each of the properties skos:broadMatch and skos:relatedMatch.
sub property of: closeMatch
definition: skos:exactMatch is used to link two concepts, indicating a high degree of confidence that the concepts can be used interchangeably across a wide range of information retrieval applications. skos:exactMatch is a transitive property, and is a sub-property of skos:closeMatch.

is in scheme
definition: Relates a resource (for example a concept) to a concept scheme in which it is included.

preferred label
comment: skos:prefLabel, skos:altLabel and skos:hiddenLabel are pairwise disjoint properties.
comment: The range of skos:prefLabel is the class of RDF plain literals.
comment: A resource has no more than one value of skos:prefLabel per language tag.
sub property of: label
definition: The preferred lexical label for a resource, in a given language.

has related
comment: skos:related is disjoint with skos:broaderTransitive
sub property of: semanticRelation
definition: Relates a concept to a concept with which there is an associative semantic relationship.

tax discrimination
label: faire Besteuerung @de
label: tax justice
label: Steuerdiskriminierung @de
label: steuerliche Benachteiligung @de
label: Steuergerechtigkeit @de
label: fair taxation
label: tax fairness

equity
label: Gerechtigkeit (Ökonomie) @de
narrow match: Tax justice

Descriptor
type: Class

STW Thesaurus for Economics
type: Dataset
type: ConceptScheme
label: Standard-Thesaurus Wirtschaft @de

Average tax rate
type: Descriptor
type: Concept
label: Steuerquote @de
label: Steuerlast @de
label: Steuerbelastungsvergleich @de
label: Abgabenquote @de
label: Steuerbelastung @de
label: Teilsteuerrechnung @de
label: Tax burden
related: Tax justice

Taxpayer compliance
type: Concept
type: Descriptor
label: Steuermentalität @de
label: Steuerehrlichkeit @de
label: Steuerpsychologie @de
label: Steuermoral @de
label: Steuerverhalten @de
label: Tax compliance
label: Taxpayer behaviour
related: Tax justice

Tax neutrality
type: Concept
type: Descriptor
label: Steuerneutralität @de
label: Grundsatz der Besteuerung @de
label: Neutralität der Besteuerung @de
label: Taxation principle
label: Besteuerungsgrundsatz @de
label: Besteuerungsprinzip @de
narrower: Tax justice

Tax justice
type: Descriptor
type: Concept
is part of: STW Thesaurus for Economics
gvkppn: 091392373
label: Tax fairness
label: Steuergerechtigkeit @de
label: Tax discrimination
label: Faire Besteuerung @de
label: Steuerdiskriminierung @de
label: Fair taxation
label: Steuerliche Benachteiligung @de
has broader match: equity
broader: Tax neutrality
broader: Social justice
broader: V.09.04.01 Theory of taxation
is in scheme: STW Thesaurus for Economics
related: Average tax rate
related: Taxpayer compliance
related: Tax transparency

Social justice
type: Descriptor
type: Concept
label: Soziale Gerechtigkeit @de
narrower: Tax justice

Tax transparency
type: Descriptor
type: Concept
label: Steuertransparenz @de
related: Tax justice

V.09.04.01 Theory of taxation
type: Thsys
type: Concept
label: Steuertheorie @de
label: V.09.04.01 Steuertheorie @de
label: Theory of taxation
narrower: Tax justice
notation: V.09.04.01

Gerechtigkeit / Steuerrecht
label: Steuergleichheit @de
label: Gleichmäßigkeit der Besteuerung @de
label: Steuergerechtigkeit @de