Marginal tax rate
Grenzsteuersatz
Durchschnittssteuersatz
B.08 Betriebswirtschaftliche Steuerlehre
B.08 Corporate tax management
Betriebswirtschaftliche Steuerlehre
Corporate tax management
skos:narrowMatch is used to state a hierarchical mapping link between two conceptual resources in different concept schemes.
has narrower match
Relates a concept to a concept that is more specific in meaning.
Narrower concepts are typically rendered as children in a concept hierarchy (tree).
has narrower
tax burden
tax equity
tax load
Steuergerechtigkeit
Steuerbelastung
Steuerlast
Tax effects
Steuerwirkung
Steuereffekt
Effects of taxation
DBA (Doppelbesteuerungsabkommen)
Doppelbesteuerung
Doppelbesteuerungsabkommen
Internationale Doppelbesteuerung
Tax treaty
Internationale Mehrfachbesteuerung
Double taxation
Abkommen zur Vermeidung der Doppelbesteuerung
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
Excess burden
Excess Burden
Deadweight loss of taxation
Zusatzlast der Besteuerung
Steuerkeil
Tax wedge
Fiskalische Abwertung
Fiscal devaluation
distribution of the tax burden
Verteilung der Steuerlast
Steuerumlage
Steuerausgleich
Steuerveranlagung
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
Abgabenbelastung
Latente Steuern
Deferred taxes
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
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
Steuerlastquote
Volkswirtschaftliche Steuerquote
Steuerquote
V.09.04.01 Theory of taxation
V.09.04.01 Steuertheorie
Steuertheorie
Theory of taxation
Teilsteuerrechnung
Relates a concept to a concept with which there is an associative semantic relationship.
skos:related is disjoint with skos:broaderTransitive
has related
Average tax rate
Abgabenquote
Steuerbelastungsvergleich
Tax burden
tax burden ratio
Versorgungs-Steuerquote
Fiskalquote
skos:relatedMatch is used to state an associative mapping link between two conceptual resources in different concept schemes.
has related match
tax and contribution ratio
Descriptor
Relates a resource (for example a concept) to a concept scheme in which it is included.
is in scheme
Standard-Thesaurus Wirtschaft
STW Thesaurus for Economics
Concept
Straßengüterverkehrsteuer
Straßengüterverkehrssteuer
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 close match
Tax justice
Tax fairness
Tax discrimination
Faire Besteuerung
Steuerdiskriminierung
Fair taxation
Steuerliche Benachteiligung