Nettoprinzip <Steuerrecht>
broad match: Ability-to-pay principle

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.

Progressive taxation
type: Descriptor
related: Ability-to-pay principle
preferred label: Steuerprogression @de
label: Tax progression
label: Kalte Progression @de
label: Tax progressivity
label: Progressive Besteuerung @de
label: Progressive Steuer @de
label: Progressivsteuer @de
type: Concept

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).

Ability-to-pay principle
type: Concept
has narrower match: Nettoprinzip <Steuerrecht>
label: Leistungsfähigkeitsprinzip @de
label: Opfertheorie @de
is in scheme: STW Thesaurus for Economics
type: Descriptor
gvkppn: 091374987
is part of: STW Thesaurus for Economics
broader: V.09.04.01 Theory of taxation
broader: Taxation principle
related: Progressive taxation
related: Individual tax

V.09.04.01 Theory of taxation
type: Thsys
type: Concept
preferred label: V.09.04.01 Steuertheorie @de
label: Steuertheorie @de
label: Theory of taxation
narrower: Ability-to-pay principle
notation: V.09.04.01

Taxation principle
type: Concept
narrower: Ability-to-pay principle
preferred label: Besteuerungsprinzip @de
label: Steuerneutralität @de
label: Tax neutrality
label: Grundsatz der Besteuerung @de
label: Neutralität der Besteuerung @de
label: Besteuerungsgrundsatz @de
type: Descriptor

Individual tax
type: Concept
type: Descriptor
related: Ability-to-pay principle
label: Personalsteuer @de
label: Subjektsteuer @de
label: Personal tax
label: Personensteuer @de

Leistungsfähigkeitsprinzip

Ability-to-pay principle
label: Steuerliche Leistungsfähigkeit @de
label: Besteuerung nach der Leistungsfähigkeit @de
label: Leistungsfähigkeitsprinzip @de

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 exact match
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.
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

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

Descriptor
type: Class

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

Concept
type: Class