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

Transparency
type: Descriptor
label: Transparenz @de
type: Concept
narrower: Tax transparency

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 secret
type: Descriptor
label: Tax secrecy
label: Steuergeheimnis @de
type: Concept
related: Tax transparency

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 transparency

Tax transparency
label: Steuertransparenz @de

V.09.04.02 Tax policy
type: Thsys
label: V.09.04.02 Steuerpolitik @de
label: Steuerpolitik @de
label: Tax policy
type: Concept
notation: V.09.04.02
narrower: Tax transparency

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

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.

Steuerdisziplin
label: Steuermoral @de
label: Steuermentalität @de
label: Steuerehrlichkeit @de
has related match: Tax transparency

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

Tax
type: Descriptor
label: Steuer @de
type: Concept
narrower: Tax transparency

has related match
sub property of: has related
sub property of: mappingRelation
definition: skos:relatedMatch is used to state an associative mapping link between two conceptual resources in different concept schemes.

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

Descriptor
type: Class

Tax transparency
type: Concept
related: Fiscal transparency
related: Fiscal secret
related: Tax justice
related: Taxpayer compliance
gvkppn: 1898181519
is part of: STW Thesaurus for Economics
label: Steuertransparenz @de
type: Descriptor
broader: B.08 Corporate tax management
broader: Transparency
broader: Fiscal law
broader: V.09.04.02 Tax policy
broader: Tax
useInsteadNote: Bis 2023 für Literaturrecherche
useInsteadNote: Until 2023 to search for literature
has related match: Steuerdisziplin
scope note: Steht für die Transparenz in Bezug auf Steuerzahlungen und Steuerpraktiken von Unternehmen sowie die Transparenz bei der Verwaltung nationaler Steuersysteme @de
scope note: Stands for transparency with regard to tax payments and tax practices of companies as well as transparency in the administration of national tax systems
is in scheme: STW Thesaurus for Economics

Fiscal transparency
type: Descriptor
label: Fiskalische Transparenz @de
label: Fiscal transparency module
label: Code of Good Practices on Fiscal Transparency
type: Concept
related: Tax transparency

Tax justice
type: Descriptor
label: Tax fairness
label: Steuergerechtigkeit @de
label: Tax discrimination
label: Faire Besteuerung @de
label: Steuerdiskriminierung @de
label: Fair taxation
label: Steuerliche Benachteiligung @de
type: Concept
related: Tax transparency

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

useInsteadNote
sub property of: note
definition: For an aspect of the current concept use the concept to which the note points instead of the current.
comment: 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.

Concept
type: Class

scope note
sub property of: note
definition: A note that helps to clarify the meaning and/or the use of a concept.