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
Ertragsteuerrecht
Ertragssteuerrecht
B.08.01 Tax accounting
B.08.01 Steuerbilanz
Tax accounting
Steuerbilanz
Ertragsbesteuerung
Gewinnsteuer
Ertragsteuer
Gewinnbesteuerung
Profit taxation
Profit tax
Ergebnissteuer
Steuer juristischer Personen
Steuer auf Einkommen aus Handel und Gewerbe
Unternehmenssteuer
profits tax
corporation tax
Körperschaftssteuer
corporate income tax
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
Steuersystem
Tax system
Steuersystematik
Tax structure
Steuerordnung
Steuerstruktur
Tax regime
Steuerverfassung
Profits tax
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
V.09.04.02 Steuerpolitik
Steuerpolitik
V.09.04.02 Tax policy
Tax policy
tax on revenue
Local business tax
Gewerbesteuerrecht
Gewerbesteuergesetz
Municipal trade tax
Gewerbesteuer
Gewerbekapitalsteuer
Lohnsummensteuer
Gewerbeertragsteuer
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
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
Ertragssteuer
Relates a concept to a concept with which there is an associative semantic relationship.
skos:related is disjoint with skos:broaderTransitive
has related
skos:relatedMatch is used to state an associative mapping link between two conceptual resources in different concept schemes.
has related match
Descriptor
Relates a resource (for example a concept) to a concept scheme in which it is included.
is in scheme
Gewinnermittlung
Profit determination
Gewinnrealisierung
Einnahmen-Überschussrechnung
Scheingewinn
Standard-Thesaurus Wirtschaft
STW Thesaurus for Economics
Concept
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
Unternehmensbesteuerung
Unternehmenssteuerrecht
Corporate taxation
Corporate taxes
Unternehmenssteuern
Unternehmensteuern
Capital income tax
Kapitalertragsteuer
Savings tax
Kapitaleinkommensteuer
Abgeltungsteuer
Kuponsteuer
Abgeltungssteuer
Investmentsteuergesetz
Kapitalertragsbesteuerung
InvStG
Verrechnungssteuer
Capital yield tax
Zinsbesteuerung