Nettoprinzip <Steuerrecht>
skos:narrowMatch is used to state a hierarchical mapping link between two conceptual resources in different concept schemes.
has narrower match
Progressive taxation
Steuerprogression
Tax progression
Kalte Progression
Tax progressivity
Progressive Besteuerung
Progressive Steuer
Progressivsteuer
Relates a concept to a concept that is more general in meaning.
Broader concepts are typically rendered as parents in a concept hierarchy (tree).
has broader
Leistungsfähigkeitsprinzip
Opfertheorie
Ability-to-pay principle
V.09.04.01 Theory of taxation
V.09.04.01 Steuertheorie
Steuertheorie
Theory of taxation
Besteuerungsprinzip
Taxation principle
Steuerneutralität
Tax neutrality
Grundsatz der Besteuerung
Neutralität der Besteuerung
Besteuerungsgrundsatz
Personalsteuer
Individual tax
Subjektsteuer
Personal tax
Personensteuer
Steuerliche Leistungsfähigkeit
Besteuerung nach der Leistungsfähigkeit
An alternative lexical label for a resource.
skos:prefLabel, skos:altLabel and skos:hiddenLabel are pairwise disjoint properties.
The range of skos:altLabel is the class of RDF plain literals.
alternative label
The preferred lexical label for a resource, in a given language.
The range of skos:prefLabel is the class of RDF plain literals.
A resource has no more than one value of skos:prefLabel per language tag.
preferred label
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.
skos:exactMatch is disjoint with each of the properties skos:broadMatch and skos:relatedMatch.
has exact match
Relates a concept to a concept with which there is an associative semantic relationship.
skos:related is disjoint with skos:broaderTransitive
has related
Relates a resource (for example a concept) to a concept scheme in which it is included.
is in scheme
Descriptor
Standard-Thesaurus Wirtschaft
STW Thesaurus for Economics
Concept