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

Profit taxation
related: Profit determination
related: Corporate taxation
narrower: Capital income tax
narrower: Local business tax
is in scheme: STW Thesaurus for Economics
alternative label: Gewinnbesteuerung @de
alternative label: Gewinnsteuer @de
alternative label: Ergebnissteuer @de
alternative label: Ertragsteuer @de
broader: Tax policy
broader: Tax accounting
broader: Tax system
type: Descriptor
type: Concept
preferred label: Ertragsbesteuerung @de
gvkppn: 091357993

Profit determination
preferred label: Gewinnermittlung @de
type: Descriptor
type: Concept
related: Profit taxation

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

alternative label
sub property of: label
definition: An alternative lexical label for a resource.
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.

Concept
type: Class

Tax policy
notation: V.09.04.02
label: Steuerpolitik @de
preferred label: V.09.04.02 Tax policy
preferred label: V.09.04.02 Steuerpolitik @de
type: Thsys
type: Concept
narrower: Profit taxation

preferred label
sub property of: label
definition: The preferred lexical label for a resource, in a given language.
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.

has narrower
sub property of: narrowerTransitive
definition: Relates a concept to a concept that is more specific in meaning.
comment: Narrower concepts are typically rendered as children in a concept hierarchy (tree).

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

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

Tax accounting
notation: B.08.01
label: Steuerbilanz @de
preferred label: B.08.01 Tax accounting
preferred label: B.08.01 Steuerbilanz @de
type: Thsys
type: Concept
narrower: Profit taxation

Local business tax
preferred label: Gewerbesteuer @de
type: Descriptor
type: Concept
broader: Profit taxation

Descriptor
type: Class

Tax system
preferred label: Steuersystem @de
type: Descriptor
type: Concept
narrower: Profit taxation

Capital income tax
preferred label: Kapitalertragsteuer @de
type: Descriptor
type: Concept
broader: Profit taxation

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