Pauschalsteuer (Schweiz)
label: lump-sum taxation @en
label: Aufwandbesteuerung
label: Pauschalbesteuerung

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

Capitation
label: lump-sum tax @en
label: Besteuerung nach dem Aufwand
label: Poll tax
label: Kopfsteuer
label: Personalsteuer
label: poll tax @en
label: Poll-tax
broad match: Pauschalbesteuerung

Pauschalbesteuerung
label: Lump-sum tax @en

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

Steuersystem
preferred label: Tax system @en
label: Steuersystematik
label: Tax structure @en
label: Steuerordnung
label: Steuerstruktur
label: Tax regime @en
label: Steuerverfassung
narrower: Pauschalbesteuerung
type: Descriptor
type: Concept

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

Flat-Rate Tax
label: flat tax @en
label: flat-rate tax @en
label: Einheitssteuer
label: Flattax
label: Flat rate tax
label: flat taxation @en
label: Flat Tax
label: Flat-Tax
broad match: Pauschalbesteuerung

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: Pauschalbesteuerung

Poll Tax
label: Community Charge
label: Poll tax @en
broad match: Pauschalbesteuerung

Pauschalbesteuerung
label: Pauschsteuer
label: Einheitssteuer
label: Pauschalsteuer
label: Head tax @en
label: Kopfsteuer
label: Poll tax @en
label: Lump-sum taxation @en
is part of: Standard-Thesaurus Wirtschaft
type: Descriptor
type: Concept
broader: Steuersystem
broader: V.09.04.02 Steuerpolitik
related: Steuervereinfachung
has narrower match: Flat-Rate Tax
has narrower match: Capitation
has narrower match: Poll Tax
gvkppn: 091372135
is in scheme: Standard-Thesaurus Wirtschaft
has related match: Poll tax
has related match: Pauschbesteuerung

Steuervereinfachung
label: Tax simplification @en
label: Vereinfachung des Steuerrechts
type: Descriptor
type: Concept
related: Pauschalbesteuerung

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

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 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

Pauschbesteuerung
label: Pauschalierung / Steuerrecht
label: Pauschalbesteuerung
has related match: Pauschalbesteuerung

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

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

Poll tax
label: Kapitation
label: Kopfgeld <Kopfsteuer>
label: Kopfschatz
label: Kopfschoß
label: Kopfaccise
label: Kopfsteuer
has related match: Pauschalbesteuerung

Descriptor
type: Class

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

Concept
type: Class