Steuersystem

Ausgabensteuer
label: Direct consumption-based taxation @en
label: Direct consumption tax @en
label: Consumption-based taxation @en
label: Spendings tax @en
label: Direkte Konsumbesteuerung
label: Expenditure tax @en
label: Progressive Konsumsteuer
label: Konsumorientierte Besteuerung
type: Descriptor
type: Concept
broader: Steuerverfassung

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

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

Negative Einkommensteuer
label: Negative income tax @en
label: Steuer-Transfer-System
label: Integriertes Steuer-Transfer-System
label: Tax-transfer system @en
type: Concept
type: Descriptor
related: Steuerverfassung

Steuerhoheit
label: Steuerkompetenz
label: Steuerautonomie
label: Besteuerungskompetenz
has related match: Steuerverfassung

Ertragsbesteuerung
type: Concept
type: Descriptor
label: Gewinnsteuer
label: Ertragsteuer
label: Gewinnbesteuerung
label: Profit taxation @en
label: Profit tax @en
label: Ergebnissteuer
broader: Steuerverfassung

Indirekte Besteuerung
label: Indirect taxation @en
label: Indirekte Steuer
label: Indirect tax @en
type: Descriptor
type: Concept
broader: Steuerverfassung

Steuerpolitik
label: Tax policy @en
type: Descriptor
type: Concept
related: Steuerverfassung

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

Steuerverfassung
has related match: Steuerhoheit
narrower: Indirekte Besteuerung
narrower: Personalsteuer
narrower: Ausgabensteuer
narrower: Flat Tax
narrower: Direkte Besteuerung
narrower: Ertragsbesteuerung
narrower: Pauschalbesteuerung
label: Tax regime @en
label: Steuerordnung
label: Tax system @en
label: Tax structure @en
label: Steuersystem
label: Steuerstruktur
label: Steuersystematik
related: Besteuerungsprinzip
related: Steuer
related: Steuergeschichte
related: Steuerpolitik
related: Steuerwissenschaft
related: Reichsabgabenordnung
related: Negative Einkommensteuer
is part of: Standard-Thesaurus Wirtschaft
type: Concept
type: Descriptor
is in scheme: Standard-Thesaurus Wirtschaft
gvkppn: 091392586
broader: V.09.04.02 Steuerpolitik
broader: B.08 Betriebswirtschaftliche Steuerlehre

Direkte Besteuerung
label: Direct taxation @en
label: Direkte Steuer
label: Direct tax @en
type: Descriptor
type: Concept
broader: Steuerverfassung

Steuerwissenschaft
type: Concept
type: Descriptor
label: Steuertheorie
label: Theory of taxation @en
label: Economics of taxation @en
label: Steuerlehre
label: Theorie der Besteuerung
related: Steuerverfassung

Personalsteuer
type: Concept
type: Descriptor
label: Individual tax @en
label: Subjektsteuer
label: Personal tax @en
label: Personensteuer
broader: Steuerverfassung

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

V.09.04.02 Steuerpolitik
label: Steuerpolitik
label: V.09.04.02 Tax policy @en
label: Tax policy @en
type: Thsys
type: Concept
notation: V.09.04.02
narrower: Steuerverfassung

Pauschalbesteuerung
label: Einheitssteuer
label: Poll tax @en
label: Pauschsteuer
label: Head tax @en
label: Kopfsteuer
label: Lump-sum taxation @en
label: Pauschalsteuer
type: Descriptor
type: Concept
broader: Steuerverfassung

Besteuerungsprinzip
preferred label: Taxation principle @en
label: Steuerneutralität
label: Tax neutrality @en
label: Grundsatz der Besteuerung
label: Neutralität der Besteuerung
label: Besteuerungsgrundsatz
type: Concept
type: Descriptor
related: Steuerverfassung

Reichsabgabenordnung
label: Tax law @en
label: Steuerrecht
label: Abgabenordnung
label: AO (Abgabenordnung)
type: Concept
type: Descriptor
related: Steuerverfassung

Flat Tax
label: Flat tax @en
label: Flat rate tax @en
type: Descriptor
type: Concept
broader: Steuerverfassung

has exact match
sub property of: closeMatch
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

Steuergeschichte
label: History of taxation @en
type: Descriptor
type: Concept
related: Steuerverfassung

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

Steuerwesen
preferred label: tax system @en
label: taxation @en
label: Steuerbelastung
label: Steuerlast
label: Besteuerung
label: steuerliche Behandlung
label: Steuerregelung

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

Steuer
label: Tax @en
type: Descriptor
type: Concept
related: Steuerverfassung

Steuersystem
label: tax system @en

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

Descriptor
type: Class

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

Steuersystem
label: tax system @en

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

Concept
type: Class