has narrower
sub property of: narrowerTransitive
definition: Relates a concept to a concept that is more specific in meaning.
comment: Narrower concepts are typically rendered as children in a concept hierarchy (tree).

Ertragsteuerrecht
label: Ertragssteuerrecht @de
has related match: Profit taxation

B.08.01 Tax accounting
type: Concept
preferred label: B.08.01 Steuerbilanz @de
notation: B.08.01
label: Tax accounting
label: Steuerbilanz @de
type: Thsys
narrower: Profit taxation

Profit taxation
type: Concept
related: Profit determination
related: Corporate taxation
type: Descriptor
label: Ertragsbesteuerung @de
label: Gewinnsteuer @de
label: Ertragsteuer @de
label: Gewinnbesteuerung @de
label: Profit tax
label: Ergebnissteuer @de
gvkppn: 091357993
narrower: Local business tax
narrower: Capital income tax
broader: Tax system
broader: B.08.01 Tax accounting
broader: V.09.04.02 Tax policy
is part of: STW Thesaurus for Economics
has related match: Ertragsteuerrecht
is in scheme: STW Thesaurus for Economics

Profit determination
type: Concept
preferred label: Gewinnermittlung @de
related: Profit taxation
type: Descriptor
label: Gewinnrealisierung @de
label: Einnahmen-Überschussrechnung @de
label: Scheingewinn @de

Corporate taxation
type: Concept
label: Unternehmensbesteuerung @de
label: Unternehmenssteuerrecht @de
label: Corporate taxes
label: Unternehmenssteuern @de
label: Unternehmensteuern @de
related: Profit taxation
type: Descriptor

Profits tax

tax on revenue
label: Ertragsteuer @de

Ertragssteuer
label: Ertragsteuer @de

Profit taxation
label: Ertragsbesteuerung @de
label: Profit tax

Local business tax
type: Concept
label: Gewerbesteuerrecht @de
label: Gewerbesteuergesetz @de
label: Municipal trade tax
label: Gewerbesteuer @de
label: Gewerbekapitalsteuer @de
label: Lohnsummensteuer @de
label: Gewerbeertragsteuer @de
broader: Profit taxation
type: Descriptor

Capital income tax
type: Descriptor
type: Concept
broader: Profit taxation
preferred label: Kapitalertragsteuer @de
label: Savings tax
label: Kapitaleinkommensteuer @de
label: Abgeltungsteuer @de
label: Kuponsteuer @de
label: Abgeltungssteuer @de
label: Investmentsteuergesetz @de
label: Kapitalertragsbesteuerung @de
label: InvStG @de
label: Verrechnungssteuer @de
label: Capital yield tax
label: Zinsbesteuerung @de

Tax system
type: Descriptor
preferred label: Steuersystem @de
label: Steuersystematik @de
label: Tax structure
label: Steuerordnung @de
label: Steuerstruktur @de
label: Tax regime
label: Steuerverfassung @de
type: Concept
narrower: Profit taxation

V.09.04.02 Tax policy
type: Thsys
label: V.09.04.02 Steuerpolitik @de
label: Steuerpolitik @de
label: Tax policy
type: Concept
notation: V.09.04.02
narrower: Profit taxation

profits tax
label: Steuer juristischer Personen @de
label: Steuer auf Einkommen aus Handel und Gewerbe @de
label: Unternehmenssteuer @de
label: corporation tax
label: Körperschaftssteuer @de
label: corporate income tax

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

alternative label
sub property of: label
definition: An alternative lexical label for a resource.
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.

preferred label
sub property of: label
definition: The preferred lexical label for a resource, in a given language.
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.

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.

has exact match
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.
comment: skos:exactMatch is disjoint with each of the properties skos:broadMatch and skos:relatedMatch.

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

has related match
sub property of: has related
sub property of: mappingRelation
definition: skos:relatedMatch is used to state an associative mapping link between two conceptual resources in different concept schemes.

Descriptor
type: Class

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

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

Concept
type: Class