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

Reimbursement
type: Concept
label: Rückzahlung @de
label: Rückerstattung @de
label: Rückvergütung @de
label: Repayment
narrower: Tax return
type: Descriptor

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).

Tax return
type: Concept
broader: Fiscal law
broader: B.08 Corporate tax management
broader: V.09.04.02 Tax policy
broader: Reimbursement
label: Steuererstattung @de
label: Income tax return
label: Steuerrückerstattung @de
label: Steuergutschein @de
is in scheme: STW Thesaurus for Economics
gvkppn: 1903074126
scope note: Rückzahlung zu Unrecht entrichteter oder beigetriebener Steuern an den Steuerpflichtigen. @de
scope note: Repayment of wrongly paid or collected taxes to the taxpayer.
is part of: STW Thesaurus for Economics
type: Descriptor
related: Tax collection

Steuererstattung

Steuererstattungsanspruch

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 return

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 return

Tax collection
type: Concept
label: Besteuerungsverfahren @de
label: Steuererhebung @de
label: Steuerfestsetzung @de
label: Steuertechnik @de
label: Steuererhebungsverfahren @de
label: Steuerveranlagung @de
label: Stempelsteuer @de
label: Steuerverfahrensrecht @de
label: Steuerbescheid @de
label: Taxation procedure
label: Steuerverfahren @de
related: Tax return
type: Descriptor

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.

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 close match
sub property of: mappingRelation
definition: skos:closeMatch is used to link two concepts that are sufficiently similar that they can be used interchangeably in some information retrieval applications. In order to avoid the possibility of "compound errors" when combining mappings across more than two concept schemes, skos:closeMatch is not declared to be a transitive property.

has exact match
sub property of: has close match
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.

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

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

Descriptor
type: Class

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

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.