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).

H22 - Incidence
label: H22 - Steuerinzidenz @de
label: Incidence
label: Steuerinzidenz @de

H29 - Taxation, Subsidies, and Revenue: Other
label: H29 - Steuern, Subventionen und Staatseinnahmen: Sonstiges @de
label: Taxation, Subsidies, and Revenue: Other
label: Steuern, Subventionen und Staatseinnahmen: Sonstiges @de

Environmental Taxes and Subsidies
label: H23 - Externe Effekte; Umverteilungseffekte; Umweltsteuer und Subventionen @de
label: Umverteilungseffekte @de
label: Externe Effekte @de
label: Redistributive Effects
label: H23 - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
label: Externalities
label: Umweltsteuer und Subventionen @de

V.09.04.04 Tax types
type: Concept
type: Thsys
preferred label: V.09.04.04 Steuerarten @de
label: Tax types
label: Steuerarten @de
notation: V.09.04.04
broader: V.09.04 Taxation

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 statistics
type: Descriptor
label: Steuerstatistik @de
type: Concept
broader: V.09.04 Taxation

H24 - Personal Income and Other Nonbusiness Taxes and Subsidies
label: H24 - Einkommensteuer und sonstige Personensteuern und Subventionen @de
label: Einkommensteuer und sonstige Personensteuern und Subventionen @de
label: Personal Income and Other Nonbusiness Taxes and Subsidies

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
broader: V.09.04 Taxation

notation
definition: A notation, also known as classification code, is a string of characters such as "T58.5" or "303.4833" used to uniquely identify a concept within the scope of a given concept scheme.

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
broader: V.09.04 Taxation

Thsys
type: Class

H25 - Business Taxes and Subsidies
label: H25 - Unternehmensteuern und Subventionen @de
label: Business Taxes and Subsidies
label: Unternehmensteuern und Subventionen @de

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.

history note
sub property of: note
definition: A note about the past state/use/meaning of a concept.

History of taxation
type: Descriptor
label: Steuergeschichte @de
type: Concept
broader: V.09.04 Taxation

V.09.04.01 Theory of taxation
type: Thsys
type: Concept
preferred label: V.09.04.01 Steuertheorie @de
label: Steuertheorie @de
label: Theory of taxation
broader: V.09.04 Taxation
notation: V.09.04.01

Tax avoidance
type: Descriptor
label: Steuervermeidung @de
label: Tax evasion
label: Steuerumgehung @de
type: Concept
broader: V.09.04 Taxation

H26 - Tax Evasion and Avoidance
label: H26 - Steuerhinterziehung und Steuerumgehung @de
label: Steuerhinterziehung und Steuerumgehung @de
label: Tax Evasion and Avoidance

H20 - Taxation, Subsidies, and Revenue: General
label: H20 - Steuern, Subventionen und Staatseinnahmen: Allgemeines @de
label: Steuern, Subventionen und Staatseinnahmen: Allgemeines @de
label: Taxation, Subsidies, and Revenue: General

V.09.04 Taxation
type: Concept
preferred label: V.09.04 Steuern @de
narrower: Tax avoidance
narrower: Tax statistics
narrower: Tax revenue
narrower: V.09.04.03 International taxation
narrower: Tax
narrower: V.09.04.04 Tax types
narrower: History of taxation
narrower: V.09.04.02 Tax policy
narrower: Taxpayer compliance
narrower: V.09.04.01 Theory of taxation
narrower: Tax fraud
narrower: Steering tax
narrower: Tax revenue forecasting
broader: Public finance
type: Thsys
is part of: STW Thesaurus for Economics
is in scheme: STW Thesaurus for Economics
label: Steuern @de
label: Taxation
history note: Up to version 8.10 this concepts URI was used for the deleted concept "V.09.04 Public transfer". The URI was accidentally reassigned to the newly introduced current concept in version 8.12.
history note: Bis zu Version 8.10 wurde diese URI für die gelöschte Systematikstelle "V.09.04 Öffentlicher Transfer" verwendet. Die URI wurde versehentlich der vorliegenden Systematikstelle in Version 8.12 zugeordnet. @de
notation: V.09.04

Tax revenue
type: Descriptor
label: Steuermindereinnahmen @de
label: Steuereinnahmen @de
label: Steueraufkommen @de
type: Concept
broader: V.09.04 Taxation

V.09.04.03 International taxation
type: Concept
type: Thsys
label: Internationale Besteuerung @de
label: International taxation
label: V.09.04.03 Internationale Besteuerung @de
broader: V.09.04 Taxation
notation: V.09.04.03

Tax
type: Descriptor
label: Steuer @de
type: Concept
broader: V.09.04 Taxation

Tax fraud
type: Concept
label: Steuerhinterziehung @de
label: Steuerkriminalität @de
label: Steuerhehlerei @de
label: Steuerbetrug @de
label: Steuerstraftat @de
label: Steuervergehen @de
label: Steuerstrafrecht @de
label: Steueramnestie @de
label: Criminal tax law
type: Descriptor
broader: V.09.04 Taxation

Steering tax
type: Descriptor
label: Lenkungsabgabe @de
label: Wirkungszwecksteuer @de
label: Lenkungssteuer @de
type: Concept
broader: V.09.04 Taxation

Tax revenue forecasting
type: Descriptor
label: Steuerschätzung @de
label: Tax revenue estimating
label: Steueraufkommensschätzung @de
type: Concept
broader: V.09.04 Taxation

H21 - Efficiency; Optimal Taxation
label: H21 - Effizienz; optimale Besteuerung @de
label: Optimal Taxation
label: optimale Besteuerung @de
label: Effizienz @de
label: Efficiency

Public finance
type: Concept
label: V.09 Öffentliche Finanzen @de
label: Öffentliche Finanzen @de
label: V.09 Public finance
narrower: V.09.04 Taxation
type: Thsys
notation: V.09

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

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.