Steuergestaltung
label: Steuerminimierung
label: Steuerliches Wahlrecht
label: Corporate tax structuring @en
label: Steuerpolitik von Unternehmen
label: Betriebliche Steuerpolitik
label: Steuerbilanzpolitik
label: Steuertaktik
is part of: Standard-Thesaurus Wirtschaft
has narrower match: Steuer / Gestaltung
has narrower match: Steuerbilanzplanung
has narrower match: Steuerarbitrage
related: Steuerbilanzrecht
related: Steuerberatung
related: Bilanzoptimierung
related: Betriebswirtschaftliche Steuerlehre
related: Unternehmensbesteuerung
label: Tax planning @en
label: Steuerplanung
gvkppn: 091392489
has broader match: Steuerbilanzplanung
broader: Betriebsplanung
broader: B.08 Betriebswirtschaftliche Steuerlehre
is in scheme: Standard-Thesaurus Wirtschaft
type: Descriptor
type: Concept

Betriebswirtschaftliche Steuerlehre
preferred label: Corporate tax management @en
label: Betriebliche Steuerlehre
label: Steuerlehre des Betriebs
label: Steuerwirkungslehre des Betriebs
type: Descriptor
type: Concept
related: Steuergestaltung

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

has narrower match
sub property of: 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

Steuerbilanzrecht
type: Concept
type: Descriptor
label: Bilanzsteuerrecht
label: Steuerbilanz
label: Steuerrechtliche Rechnungslegung
label: Ertragsteuerbilanz
label: Tax accounting @en
related: Steuergestaltung

Steuergestaltung <Steuerplanung>
label: Steueroptimierung
label: Steuerplanung

Betriebliche Steuerpolitik
label: corporate tax structuring @en
label: Steuerbilanzpolitik
label: Steuertaktik
label: Steuergestaltung
label: tax planning @en
label: Steuerplanung
label: Steuerliches Wahlrecht
label: Steuerpolitik von Unternehmen

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

Steuerbilanzplanung
label: Steuerbilanz / Politik
label: Steuerbilanzpolitik
has narrower match: Steuergestaltung
has broader match: Steuergestaltung

Steuerberatung
type: Descriptor
type: Concept
related: Steuergestaltung
preferred label: Tax consultancy @en
label: Steuerberater
label: Steuerberatungsgesellschaft
label: Tax advisors @en
label: Steuerbevollmächtigte
label: Steuerberatungsrecht
label: Steuerberatungskanzlei

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

Betriebsplanung
label: Business planning @en
label: Operative Planung
label: Unternehmensplanung
label: Betriebliche Planung
label: Corporate planning @en
label: Unternehmungsplanung
narrower: Steuergestaltung
type: Concept
type: Descriptor

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

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

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

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 / Gestaltung
label: Steuer / Rechtswahl
label: Steuer / Wahlmöglichkeit
label: Steuer / Wahlrecht
label: Steuerliche Wahlmöglichkeit
label: Steuerliches Wahlrecht
label: Steuergestaltung
has broader match: Steuergestaltung

Descriptor
type: Class

Steuerarbitrage
label: Steuersatz / Arbitrage
has broader match: Steuergestaltung

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

Bilanzoptimierung
related: Steuergestaltung
label: Jahresabschlusspolitik
label: Rechnungslegungspolitik
label: Earnings management @en
label: Creative accounting @en
label: Window dressing @en
label: Accounting policy @en
label: Bilanzpolitik
type: Concept
type: Descriptor

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. @en

Unternehmensbesteuerung
label: Unternehmenssteuerrecht
label: Corporate taxation @en
label: Corporate taxes @en
label: Unternehmenssteuern
label: Unternehmensteuern
type: Concept
type: Descriptor
related: Steuergestaltung