Concept
type: Class

alternative label
comment: skos:prefLabel, skos:altLabel and skos:hiddenLabel are pairwise disjoint properties.
comment: The range of skos:altLabel is the class of RDF plain literals.
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

Profit taxation
type: Descriptor
type: Concept
narrower: Local business tax
preferred label: Ertragsbesteuerung @de

Local tax
type: Descriptor
type: Concept
narrower: Local business tax
preferred label: Gemeindesteuer @de

Local business tax
type: Concept
type: Descriptor
gvkppn: 091363683
alternative label: Gewerbeertragsteuer @de
alternative label: Gewerbekapitalsteuer @de
alternative label: Gewerbesteuergesetz @de
alternative label: Gewerbesteuerrecht @de
alternative label: Lohnsummensteuer @de
alternative label: Municipal trade tax
broader: Corporate taxation
broader: Profit taxation
broader: Tax types
broader: Local government finance
broader: Corporate tax management
broader: Local tax
is in scheme: STW Thesaurus for Economics
preferred label: Gewerbesteuer @de
related: Cash-flow tax

Corporate taxation
type: Descriptor
type: Concept
narrower: Local business tax
preferred label: Unternehmensbesteuerung @de

Cash-flow tax
type: Descriptor
type: Concept
preferred label: Cash-Flow-Steuer @de
related: Local business tax

Corporate tax management
type: Thsys
type: Concept
label: Betriebswirtschaftliche Steuerlehre @de
narrower: Local business 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: Local business tax
notation: V.09.04.04
preferred label: V.09.04.04 Tax types
preferred label: V.09.04.04 Steuerarten @de

Local government finance
type: Thsys
type: Concept
label: Gemeindefinanzen @de
narrower: Local business tax
notation: V.09.07.02
preferred label: V.09.07.02 Local government finance
preferred label: V.09.07.02 Gemeindefinanzen @de