B.08 Betriebswirtschaftliche Steuerlehre
B.08 Corporate tax management
Betriebswirtschaftliche Steuerlehre
Corporate tax management
Transparenz
Transparency
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
Fiscal secret
Tax secrecy
Steuergeheimnis
Fiscal law
Finanzrecht
N.05.04 Fiscal law
N.05.04 Finanzrecht
Tax transparency
Steuertransparenz
V.09.04.02 Steuerpolitik
Steuerpolitik
V.09.04.02 Tax policy
Tax policy
Steuermentalität
Steuerehrlichkeit
Steuerpsychologie
Steuermoral
Steuerverhalten
Taxpayer compliance
Tax compliance
Taxpayer behaviour
The preferred lexical label for a resource, in a given language.
skos:prefLabel, skos:altLabel and skos:hiddenLabel are pairwise disjoint properties.
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
Steuerdisziplin
Relates a concept to a concept with which there is an associative semantic relationship.
skos:related is disjoint with skos:broaderTransitive
has related
Tax
Steuer
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
Fiskalische Transparenz
Fiscal transparency
Fiscal transparency module
Code of Good Practices on Fiscal Transparency
Tax justice
Tax fairness
Steuergerechtigkeit
Tax discrimination
Faire Besteuerung
Steuerdiskriminierung
Fair taxation
Steuerliche Benachteiligung
Bis 2023 für Literaturrecherche
Until 2023 to search for literature
Steht für die Transparenz in Bezug auf Steuerzahlungen und Steuerpraktiken von Unternehmen sowie die Transparenz bei der Verwaltung nationaler Steuersysteme
Stands for transparency with regard to tax payments and tax practices of companies as well as transparency in the administration of national tax systems
Standard-Thesaurus Wirtschaft
STW Thesaurus for Economics
For an aspect of the current concept use the concept to which the note points instead of the current.
The note consists of a blank node. It contains a rdfs:value literal which designates the aspect and a rdfs:seeAlso link to the concept which should be used instead.
useInsteadNote
Concept
A note that helps to clarify the meaning and/or the use of a concept.
scope note