Grenzsteuersatz
label: Marginal tax rate @en
label: Durchschnittssteuersatz
type: Descriptor
type: Concept
broader: Steuerquote

B.08 Betriebswirtschaftliche Steuerlehre
preferred label: B.08 Corporate tax management @en
type: Concept
type: Thsys
label: Betriebswirtschaftliche Steuerlehre
label: Corporate tax management @en
notation: B.08
narrower: Steuerquote

has narrower match
sub property of: has narrower
sub property of: mappingRelation
definition: skos:narrowMatch is used to state a hierarchical mapping link between two conceptual resources in different concept schemes. @en

has narrower
sub property of: narrowerTransitive
definition: Relates a concept to a concept that is more specific in meaning. @en
comment: Narrower concepts are typically rendered as children in a concept hierarchy (tree). @en

Steuergerechtigkeit
label: tax burden @en
label: tax equity @en
label: tax load @en
label: Steuerbelastung
label: Steuerlast

Steuerwirkung
label: Tax effects @en
label: Steuereffekt
label: Effects of taxation @en
type: Descriptor
type: Concept
related: Steuerquote

Steuerbelastung
label: Steuerlast

DBA (Doppelbesteuerungsabkommen)
label: Doppelbesteuerung
label: Doppelbesteuerungsabkommen
label: Internationale Doppelbesteuerung
label: Tax treaty @en
label: Internationale Mehrfachbesteuerung
label: Double taxation @en
label: Abkommen zur Vermeidung der Doppelbesteuerung
type: Concept
type: Descriptor
broader: Steuerquote

has broader
sub property of: broaderTransitive
definition: Relates a concept to a concept that is more general in meaning. @en
comment: Broader concepts are typically rendered as parents in a concept hierarchy (tree). @en

Excess Burden
preferred label: Excess burden @en
type: Descriptor
type: Concept
label: Deadweight loss of taxation @en
label: Zusatzlast der Besteuerung
label: Steuerkeil
label: Tax wedge @en
broader: Steuerquote

Fiskalische Abwertung
label: Fiscal devaluation @en
type: Descriptor
type: Concept
related: Steuerquote

Verteilung der Steuerlast
label: distribution of the tax burden @en
label: Steuerumlage
label: Steuerausgleich
label: Steuerveranlagung

alternative label
sub property of: label
definition: An alternative lexical label for a resource. @en
comment: skos:prefLabel, skos:altLabel and skos:hiddenLabel are pairwise disjoint properties. @en
comment: The range of skos:altLabel is the class of RDF plain literals. @en

Abgabenbelastung
has related match: Steuerquote

Latente Steuern
label: Deferred taxes @en
type: Descriptor
type: Concept
related: Steuerquote

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. @en
comment: skos:exactMatch is disjoint with each of the properties skos:broadMatch and skos:relatedMatch. @en

preferred label
sub property of: label
definition: The preferred lexical label for a resource, in a given language. @en
comment: skos:prefLabel, skos:altLabel and skos:hiddenLabel are pairwise disjoint properties. @en
comment: The range of skos:prefLabel is the class of RDF plain literals. @en
comment: A resource has no more than one value of skos:prefLabel per language tag. @en

Steuerlastquote
label: Volkswirtschaftliche Steuerquote
label: Steuerquote
has related match: Steuerquote

V.09.04.01 Steuertheorie
narrower: Steuerquote
type: Thsys
type: Concept
preferred label: V.09.04.01 Theory of taxation @en
label: Steuertheorie
label: Theory of taxation @en
notation: V.09.04.01

Teilsteuerrechnung
has related match: Steuerquote

has related
sub property of: semanticRelation
definition: Relates a concept to a concept with which there is an associative semantic relationship. @en
comment: skos:related is disjoint with skos:broaderTransitive @en

Steuerquote
broader: V.09.04.01 Steuertheorie
broader: B.08 Betriebswirtschaftliche Steuerlehre
label: Average tax rate @en
label: Teilsteuerrechnung
label: Steuerlast
label: Abgabenquote
label: Steuerbelastungsvergleich
narrower: Excess Burden
narrower: DBA (Doppelbesteuerungsabkommen)
narrower: Grenzsteuersatz
has related match: Steuerlastquote
has related match: Teilsteuerrechnung
has related match: Abgabenbelastung
gvkppn: 091392276
related: Latente Steuern
related: Steuergerechtigkeit
related: Steuerwirkung
related: Fiskalische Abwertung
label: Steuerbelastung
label: Tax burden @en
is in scheme: Standard-Thesaurus Wirtschaft
has narrower match: Straßengüterverkehrsteuer
has narrower match: Abgabenquote
has narrower match: Versorgungs-Steuerquote
is part of: Standard-Thesaurus Wirtschaft
type: Descriptor
type: Concept

Versorgungs-Steuerquote
label: tax burden ratio @en
label: Fiskalquote
label: Steuerlastquote
label: Steuerquote
broad match: Steuerquote

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. @en

Abgabenquote
label: tax and contribution ratio @en
broad match: Steuerquote

Descriptor
type: Class

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

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

Concept
type: Class

Straßengüterverkehrsteuer
label: Straßengüterverkehrssteuer
broad match: Steuerquote

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. @en

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