B.08 Betriebswirtschaftliche Steuerlehre
B.08 Corporate tax management
Betriebswirtschaftliche Steuerlehre
Corporate tax management
tax base
Bemessungsgrundlage
Steuerbemessungsgrundlage
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 law
Finanzrecht
N.05.04 Fiscal law
N.05.04 Finanzrecht
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
V.09.04.02 Steuerpolitik
Steuerpolitik
V.09.04.02 Tax policy
Tax policy
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
Reichsabgabenordnung
Tax law
Steuerrecht
Abgabenordnung
AO (Abgabenordnung)
Bemessungsgrundlage <Steuerrecht>
Besteuerungsgrundlage
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
Besteuerungsverfahren
Steuererhebung
Steuerfestsetzung
Steuertechnik
Steuererhebungsverfahren
Tax collection
Steuerveranlagung
Stempelsteuer
Steuerverfahrensrecht
Steuerbescheid
Taxation procedure
Steuerverfahren
Relates a concept to a concept with which there is an associative semantic relationship.
skos:related is disjoint with skos:broaderTransitive
has related
Relates a resource (for example a concept) to a concept scheme in which it is included.
is in scheme
Descriptor
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
Standard-Thesaurus Wirtschaft
STW Thesaurus for Economics
Concept
Bemessungsgrundlage für Steuern
Tax base
Bis 2023 für Literaturrecherche
Until 2023 to search for literature