Tax fairness
preferred label: Steuergerechtigkeit @de
type: Descriptor
type: Concept
broader: Taxation principle

Destination principle
preferred label: Bestimmungslandprinzip @de
type: Descriptor
type: Concept
broader: Taxation principle

Concept
type: Class

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

Descriptor
type: Class

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

Rules of origin
preferred label: Ursprungsregeln @de
type: Descriptor
type: Concept
broader: Taxation principle

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

Theory of taxation
notation: V.09.04.01
label: Steuertheorie @de
preferred label: V.09.04.01 Theory of taxation
preferred label: V.09.04.01 Steuertheorie @de
type: Thsys
type: Concept
narrower: Taxation principle

Taxation principle
related: Theory of taxation
related: Tax system
alternative label: Tax neutrality
alternative label: Besteuerungsgrundsatz @de
alternative label: Grundsatz der Besteuerung @de
alternative label: Neutralität der Besteuerung @de
alternative label: Steuerneutralität @de
narrower: Benefit principle
narrower: Destination principle
narrower: Tax fairness
narrower: Rules of origin
narrower: Ability-to-pay principle
is in scheme: STW Thesaurus for Economics
type: Descriptor
type: Concept
gvkppn: 091350808
broader: Theory of taxation
preferred label: Besteuerungsprinzip @de

Benefit principle
preferred label: Äquivalenzprinzip @de
type: Descriptor
type: Concept
broader: Taxation principle

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.

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.

Theory of taxation
preferred label: Steuertheorie @de
type: Descriptor
type: Concept
related: Taxation principle

Tax system
preferred label: Steuersystem @de
type: Descriptor
type: Concept
related: Taxation principle

Ability-to-pay principle
preferred label: Leistungsfähigkeitsprinzip @de
type: Descriptor
type: Concept
broader: Taxation principle

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).

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).