altLabelRelated
definition: Lexical label for a related term which is not defined as a separate concept. Intended for use with skos:Concept, instead of using skos:altLabel.

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

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

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.

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

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

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.

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.

Descriptor
type: Class

Concept
type: Class

Taxation procedure
type: Concept
type: Descriptor
gvkppn: 091392322
alternative label: Besteuerungsverfahren @de
alternative label: Steuererhebung @de
alternative label: Steuerverfahren @de
broader: Fiscal law
broader: Tax law
broader: Corporate tax management
broader: Tax policy
is in scheme: STW Thesaurus for Economics
narrower: Tax declaration
narrower: Tax deferral
narrower: Tax audit
narrower: Withholding tax
preferred label: Steuererhebungsverfahren @de
related: Tax investigation
related: Tax base
related: Tax return
related: Fiscal secret
altLabelRelated: Tax collection
altLabelRelated: Steuerverfahrensrecht @de
altLabelRelated: Steuerveranlagung @de
altLabelRelated: Steuertechnik @de
altLabelRelated: Steuerfestsetzung @de
altLabelRelated: Steuerbescheid @de
altLabelRelated: Stempelsteuer @de

Fiscal secret
type: Descriptor
type: Concept
preferred label: Steuergeheimnis @de
related: Taxation procedure

Tax return
type: Descriptor
type: Concept
preferred label: Steuererstattung @de
related: Taxation procedure

Tax declaration
type: Descriptor
type: Concept
broader: Taxation procedure
preferred label: Steuererklärung @de

Tax deferral
type: Descriptor
type: Concept
broader: Taxation procedure
preferred label: Steuerstundung @de

Tax audit
type: Descriptor
type: Concept
broader: Taxation procedure
preferred label: Außenprüfung @de

Withholding tax
type: Descriptor
type: Concept
broader: Taxation procedure
preferred label: Quellensteuer @de

Tax base
type: Descriptor
type: Concept
preferred label: Steuerbemessungsgrundlage @de
related: Taxation procedure

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

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

Tax investigation
type: Descriptor
type: Concept
preferred label: Steuerfahndung @de
related: Taxation procedure

Tax law
type: Descriptor
type: Concept
narrower: Taxation procedure
preferred label: Steuerrecht @de

Fiscal law
type: Thsys
type: Concept
label: Finanzrecht @de
narrower: Taxation procedure
notation: N.05.04
preferred label: N.05.04 Fiscal law
preferred label: N.05.04 Finanzrecht @de