B.08 Corporate tax management
type: Concept
preferred label: B.08 Betriebswirtschaftliche Steuerlehre @de
type: Thsys
narrower: Tax evasion
label: Betriebswirtschaftliche Steuerlehre @de
label: Corporate tax management
notation: B.08

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).

Profit shifting
type: Descriptor
label: Zinsschranke @de
label: Income shifting
label: Gewinnverlagerung @de
label: Earnings stripping rules
type: Concept
broader: Tax evasion

tax avoidance
label: Steuerumgehung @de
label: Bekämpfung der Steuerflucht @de
label: Steuerevasion @de
label: Steueroase @de
label: Steuerflucht @de
label: Steuervermeidung @de
label: Steuerausweichung @de
label: Steuerparadies @de
label: tax haven

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).

Fiscal law
type: Concept
label: Finanzrecht @de
label: N.05.04 Fiscal law
label: N.05.04 Finanzrecht @de
type: Thsys
notation: N.05.04
narrower: Tax evasion

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.

Steuerrevolte
label: Steuerstreik @de
label: Steuerverweigerung @de
label: Aktiver Steuerwiderstand @de
label: Steuerprotest @de
has related match: Tax evasion

Taxpayer compliance
type: Concept
narrower: Tax evasion
label: Steuermentalität @de
label: Steuerehrlichkeit @de
label: Steuerpsychologie @de
label: Steuermoral @de
label: Steuerverhalten @de
label: Tax compliance
label: Taxpayer behaviour
type: Descriptor

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.

tax avoidance
label: Steuervermeidung @de
label: minimizing tax
label: tax optimization
label: tax planning
label: Steuerumgehung @de
label: avoidance of tax

Steuerwiderstand
label: Steuerabwehr @de
label: Steuerentzug @de
narrow match: Tax evasion

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.

Tax evasion
type: Descriptor
gvkppn: 091392632
broader: Taxpayer compliance
broader: V.09.04 Taxation
broader: Fiscal law
broader: B.08 Corporate tax management
label: Steuerumgehung @de
is part of: STW Thesaurus for Economics
has broader match: Steuerwiderstand
label: Steuervermeidung @de
label: Tax avoidance
narrower: Profit shifting
has related match: Gestaltungsmissbrauch
has related match: Steuerrevolte
is in scheme: STW Thesaurus for Economics
type: Concept

Steuerausweichung
label: Steuerevasion @de
label: Steuervermeidung @de

Tax avoidance
label: Steuervermeidung @de

V.09.04 Taxation
type: Concept
preferred label: V.09.04 Steuern @de
narrower: Tax evasion
type: Thsys
label: Steuern @de
label: Taxation
notation: V.09.04

Gestaltungsmissbrauch
label: Steuerumgehung @de
has related match: Tax evasion

has related match
sub property of: 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