Concept
type: Class

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

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. @en

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

has close match
sub property of: mappingRelation
definition: skos:closeMatch is used to link two concepts that are sufficiently similar that they can be used interchangeably in some information retrieval applications. In order to avoid the possibility of "compound errors" when combining mappings across more than two concept schemes, skos:closeMatch is not declared to be a transitive property. @en

has exact match
comment: skos:exactMatch is disjoint with each of the properties skos:broadMatch and skos:relatedMatch. @en
sub property of: has close match
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. @en

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

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

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

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

Betriebliche Steuerpolitik
label: corporate tax structuring @en
label: Steuerbilanzpolitik
label: Steuertaktik
label: Steuergestaltung
label: tax planning @en
label: Steuerplanung
label: Steuerliches Wahlrecht
label: Steuerpolitik von Unternehmen

Descriptor
type: Class

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

Unternehmensbesteuerung
type: Concept
type: Descriptor
label: Unternehmenssteuerrecht
label: Corporate taxation @en
label: Corporate taxes @en
label: Unternehmenssteuern
label: Unternehmensteuern
related: Steuergestaltung

Betriebsplanung
type: Concept
type: Descriptor
label: Business planning @en
label: Operative Planung
label: Unternehmensplanung
label: Betriebliche Planung
label: Corporate planning @en
label: Unternehmungsplanung
narrower: Steuergestaltung

Bilanzoptimierung
type: Concept
type: Descriptor
label: Jahresabschlusspolitik
label: Rechnungslegungspolitik
label: Earnings management @en
label: Creative accounting @en
label: Window dressing @en
label: Accounting policy @en
label: Bilanzpolitik
related: Steuergestaltung

Steuerbilanzrecht
type: Concept
type: Descriptor
label: Bilanzsteuerrecht
label: Steuerbilanz
label: Steuerrechtliche Rechnungslegung
label: Ertragsteuerbilanz
label: Tax accounting @en
related: Steuergestaltung

Betriebliche Steuerlehre
type: Descriptor
type: Concept
label: Betriebswirtschaftliche Steuerlehre
label: Corporate tax management @en
label: Steuerlehre des Betriebs
label: Steuerwirkungslehre des Betriebs
related: Steuergestaltung

Steuergestaltung
type: Descriptor
type: Concept
is part of: Standard-Thesaurus Wirtschaft
gvkppn: 091392489
label: Corporate tax structuring @en
label: Steuerminimierung
label: Steuertaktik
label: Steuerpolitik von Unternehmen
label: Steuerbilanzpolitik
label: Betriebliche Steuerpolitik
label: Tax planning @en
label: Steuerplanung
label: Steuerliches Wahlrecht
has broader match: Steuerbilanzplanung
broader: Betriebsplanung
broader: B.08 Betriebswirtschaftliche Steuerlehre
is in scheme: Standard-Thesaurus Wirtschaft
has narrower match: Steuer / Gestaltung
has narrower match: Steuerbilanzplanung
has narrower match: Steuerarbitrage
related: Steuerbilanzrecht
related: Steuerberatung
related: Bilanzoptimierung
related: Betriebliche Steuerlehre
related: Unternehmensbesteuerung

Steuerberatung
type: Descriptor
type: Concept
label: Steuerberater
label: Steuerberatungsgesellschaft
label: Tax advisors @en
label: Tax consultancy @en
label: Steuerbevollmächtigte
label: Steuerberatungsrecht
label: Steuerberatungskanzlei
related: Steuergestaltung

B.08 Betriebswirtschaftliche Steuerlehre
type: Concept
type: Thsys
label: B.08 Corporate tax management @en
label: Betriebswirtschaftliche Steuerlehre
label: Corporate tax management @en
narrower: Steuergestaltung
notation: B.08

Steuer / Gestaltung
label: Steuer / Rechtswahl
label: Steuer / Wahlmöglichkeit
label: Steuer / Wahlrecht
label: Steuerliche Wahlmöglichkeit
label: Steuerliches Wahlrecht
label: Steuergestaltung
has broader match: Steuergestaltung

Steuerbilanzplanung
label: Steuerbilanz / Politik
label: Steuerbilanzpolitik
has broader match: Steuergestaltung
has narrower match: Steuergestaltung

Steuergestaltung <Steuerplanung>
label: Steueroptimierung
label: Steuerplanung

Steuerarbitrage
label: Steuersatz / Arbitrage
has broader match: Steuergestaltung