steuerenden

Steuerenden is the present participle form of the German verb steuern. In use it functions as an attributive or adverbial participle and typically conveys the sense of controlling, guiding or regulating rather than taxing. The meaning is determined by context, since steuern has both senses: to steer or regulate, and to tax.

In practice, steuerenden is found in phrases such as steuerende Kräfte (controlling forces), steuernde Variablen (controlling variables) or in discussing systems where certain elements regulate outcomes. It is not common to use steuerenden in the sense of taxation; for tax-related meanings the noun Steuer or related phrases are normally preferred (for example, Steuerbehörden for tax authorities).

Notes on usage: the participle is declined like an adjective. For example, with a definite article and mixed/strong declension you would say die steuerenden Kräfte, die steuerende Variable, or die steuernden Variablen. The form is most natural in technical or analytical writing, where the notion of regulation or control needs to be expressed concisely.

Etymology and related forms: steuerenden derives from steuern, meaning to steer, direct, regulate (and also to tax in other contexts). Related terms include Steuerung (control, regulation), steuernd (the short form used in some contexts), and vergleichsweise synonyms such as kontrollierend or regelnd, depending on nuance.

In sum, steuerenden is a German present participle used mainly to describe factors or elements that regulate or guide a system, and it should be interpreted as controlling rather than taxing based on typical usage.