B.08 Betriebswirtschaftliche Steuerlehre
B.08 Corporate tax management
Betriebswirtschaftliche Steuerlehre
Corporate tax management
Relates a concept to a concept that is more specific in meaning.
Narrower concepts are typically rendered as children in a concept hierarchy (tree).
has narrower
Verzerrende Steuer
Distortionary taxation
Tax distortion
Steuerwirkungslehre
Steuerwissenschaft
Steuertheorie
Theory of taxation
Economics of taxation
Steuerlehre
Theorie der Besteuerung
Volkswirtschaftlicher Effekt
Makroökonomische Effekte
Folgenabschätzung
Bewertung politischer Maßnahmen
Effizienz politischer Maßnahmen
Impact evaluation
Macroeconomic effect
Wirkungsanalyse
Gesetzesfolgenabschätzung
Macroeconomic impact
Politikfolgenabschätzung
Evaluierung politischer Maßnahmen
Makroökonomischer Einfluss
Impact analysis
Gesamtwirtschaftliche Auswirkungen
Impact assessment
V.09.04.01 Theory of taxation
V.09.04.01 Steuertheorie
Steuer / Wirkung
Steuerwirkung
tax effects
effects of taxation
Steuereffekt
Effects of taxation
Tax effects
Tax capitalization
Steuerüberwälzung
Tax incidence
Steuerkapitalisierung
Tax shifting
Inzidenz von Steuern
Steuerinzidenz
Steuerquote
Steuerlast
Steuerbelastungsvergleich
Abgabenquote
Steuerbelastung
Teilsteuerrechnung
Average tax rate
Tax burden
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
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
skos:relatedMatch is used to state an associative mapping link between two conceptual resources in different concept schemes.
has related match
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