Tax fairness
Steuergerechtigkeit
Destination principle
Bestimmungslandprinzip
Concept
Standard-Thesaurus Wirtschaft
STW Thesaurus for Economics
Descriptor
Relates a resource (for example a concept) to a concept scheme in which it is included.
is in scheme
Ursprungsregeln
Rules of origin
Relates a concept to a concept with which there is an associative semantic relationship.
skos:related is disjoint with skos:broaderTransitive
has related
Theory of taxation
Steuertheorie
V.09.04.01 Theory of taxation
V.09.04.01 Steuertheorie
Tax neutrality
Besteuerungsgrundsatz
Grundsatz der Besteuerung
Neutralität der Besteuerung
Steuerneutralität
Taxation principle
Besteuerungsprinzip
Äquivalenzprinzip
Benefit principle
The preferred lexical label for a resource, in a given language.
skos:prefLabel, skos:altLabel and skos:hiddenLabel are pairwise disjoint properties.
The range of skos:prefLabel is the class of RDF plain literals.
A resource has no more than one value of skos:prefLabel per language tag.
preferred label
An alternative lexical label for a resource.
The range of skos:altLabel is the class of RDF plain literals.
alternative label
Tax system
Steuersystem
Leistungsfähigkeitsprinzip
Ability-to-pay principle
Relates a concept to a concept that is more general in meaning.
Broader concepts are typically rendered as parents in a concept hierarchy (tree).
has broader
Relates a concept to a concept that is more specific in meaning.
Narrower concepts are typically rendered as children in a concept hierarchy (tree).
has narrower