Concept
type: Class

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

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

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

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

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

Descriptor
type: Class

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

Sales tax
type: Concept
type: Descriptor
gvkppn: 09139581X
alternative label: UStG (Umsatzsteuergesetz) @de
alternative label: Vorsteuerabzug @de
alternative label: Value added tax
alternative label: VAT (Value-Added Tax)
alternative label: Umsatzbesteuerung @de
alternative label: Einfuhrumsatzsteuer @de
alternative label: Mehrwertsteuer @de
alternative label: Value-added tax
alternative label: Umsatzsteuerrecht @de
broader: Transaction tax
broader: Tax types
broader: Corporate tax management
is in scheme: STW Thesaurus for Economics
preferred label: Umsatzsteuer @de
related: Sales
related: Corporate taxation
related: Destination principle

Corporate taxation
type: Descriptor
type: Concept
preferred label: Unternehmensbesteuerung @de
related: Sales tax

Transaction tax
type: Descriptor
type: Concept
narrower: Sales tax
preferred label: Verkehrsteuer @de

Destination principle
type: Descriptor
type: Concept
preferred label: Bestimmungslandprinzip @de
related: Sales tax

Sales
type: Descriptor
type: Concept
preferred label: Absatz @de
related: Sales tax

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

Tax types
type: Thsys
type: Concept
label: Steuerarten @de
narrower: Sales tax
notation: V.09.04.04
preferred label: V.09.04.04 Tax types
preferred label: V.09.04.04 Steuerarten @de