@prefix skos: <http://www.w3.org/2004/02/skos/core#> .
@prefix rdfs: <http://www.w3.org/2000/01/rdf-schema#> .
@prefix owl: <http://www.w3.org/2002/07/owl#> .
@prefix void: <http://rdfs.org/ns/void#> .
@prefix ns0: <http://purl.org/ontology/gbv/> .

<http://zbw.eu/stw/descriptor/11635-2>
  skos:prefLabel "Tax revenue"@en, "Steuereinnahmen"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:related <http://zbw.eu/stw/descriptor/11547-6> .

skos:Concept
  rdfs:label "Concept"@en ;
  a owl:Class .

<http://zbw.eu/stw>
  skos:prefLabel "Standard-Thesaurus Wirtschaft"@de, "STW Thesaurus for Economics"@en ;
  a void:Dataset, skos:ConceptScheme .

skos:inScheme
  skos:definition "Relates a resource (for example a concept) to a concept scheme in which it is included."@en ;
  rdfs:label "is in scheme"@en .

<http://zbw.eu/namespaces/zbw-extensions/Descriptor>
  rdfs:label "Descriptor"@en ;
  a owl:Class .

<http://zbw.eu/stw/descriptor/19414-6>
  skos:prefLabel "Exportsteuer"@de, "Export tax"@en ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/descriptor/11547-6> .

<http://zbw.eu/stw/descriptor/11547-6>
  skos:narrower <http://zbw.eu/stw/descriptor/11680-4>, <http://zbw.eu/stw/descriptor/18072-6>, <http://zbw.eu/stw/descriptor/11676-2>, <http://zbw.eu/stw/descriptor/11675-4>, <http://zbw.eu/stw/descriptor/19416-2>, <http://zbw.eu/stw/descriptor/11681-2>, <http://zbw.eu/stw/descriptor/11653-0>, <http://zbw.eu/stw/descriptor/11668-1>, <http://zbw.eu/stw/descriptor/19414-6>, <http://zbw.eu/stw/descriptor/11650-6> ;
  skos:prefLabel "Tax"@en, "Steuer"@de ;
  skos:broader <http://zbw.eu/stw/thsys/70046>, <http://zbw.eu/stw/thsys/71080> ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:related <http://zbw.eu/stw/descriptor/11635-2>, <http://zbw.eu/stw/descriptor/11704-2>, <http://zbw.eu/stw/descriptor/11640-2>, <http://zbw.eu/stw/descriptor/11642-5>, <http://zbw.eu/stw/descriptor/11694-0> ;
  skos:inScheme <http://zbw.eu/stw> ;
  ns0:gvkppn "091392241" .

skos:related
  rdfs:subPropertyOf skos:semanticRelation ;
  skos:definition "Relates a concept to a concept with which there is an associative semantic relationship."@en ;
  rdfs:comment "skos:related is disjoint with skos:broaderTransitive"@en ;
  rdfs:label "has related"@en .

<http://zbw.eu/stw/thsys/71080>
  skos:notation "V.09.04" ;
  rdfs:label "Taxation"@en, "Steuern"@de ;
  skos:prefLabel "V.09.04  Taxation"@en, "V.09.04  Steuern"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Thsys>, skos:Concept ;
  skos:narrower <http://zbw.eu/stw/descriptor/11547-6> .

<http://zbw.eu/stw/descriptor/18072-6>
  skos:prefLabel "Ökosteuer"@de, "Environmental tax"@en ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/descriptor/11547-6> .

skos:prefLabel
  rdfs:subPropertyOf rdfs:label ;
  skos:definition "The preferred lexical label for a resource, in a given language."@en ;
  rdfs:comment """skos:prefLabel, skos:altLabel and skos:hiddenLabel are pairwise
      disjoint properties."""@en, "The range of skos:prefLabel is the class of RDF plain literals."@en, "A resource has no more than one value of skos:prefLabel per language tag."@en ;
  rdfs:label "preferred label"@en .

<http://zbw.eu/stw/descriptor/11640-2>
  skos:prefLabel "Tax law"@en, "Steuerrecht"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:related <http://zbw.eu/stw/descriptor/11547-6> .

<http://zbw.eu/stw/descriptor/11650-6>
  skos:prefLabel "Income tax"@en, "Einkommensteuer"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/descriptor/11547-6> .

<http://zbw.eu/stw/descriptor/11675-4>
  skos:prefLabel "Rohstoffsteuer"@de, "Resource tax"@en ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/descriptor/11547-6> .

<http://zbw.eu/stw/descriptor/19416-2>
  skos:prefLabel "Special tax"@en, "Sondersteuer"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/descriptor/11547-6> .

<http://zbw.eu/stw/descriptor/11694-0>
  skos:prefLabel "Theory of taxation"@en, "Steuertheorie"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:related <http://zbw.eu/stw/descriptor/11547-6> .

<http://zbw.eu/stw/descriptor/11676-2>
  skos:prefLabel "Substanzsteuer"@de, "Capital levy"@en ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/descriptor/11547-6> .

<http://zbw.eu/stw/descriptor/11642-5>
  skos:prefLabel "Tax system"@en, "Steuersystem"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:related <http://zbw.eu/stw/descriptor/11547-6> .

skos:broader
  rdfs:subPropertyOf skos:broaderTransitive ;
  skos:definition "Relates a concept to a concept that is more general in meaning."@en ;
  rdfs:comment "Broader concepts are typically rendered as parents in a concept hierarchy (tree)."@en ;
  rdfs:label "has broader"@en .

<http://zbw.eu/stw/descriptor/11704-2>
  skos:prefLabel "Tax policy"@en, "Steuerpolitik"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:related <http://zbw.eu/stw/descriptor/11547-6> .

<http://zbw.eu/stw/descriptor/11680-4>
  skos:prefLabel "Verbrauchsteuer"@de, "Excise tax"@en ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/descriptor/11547-6> .

<http://zbw.eu/stw/descriptor/11668-1>
  skos:prefLabel "State tax"@en, "Ländersteuer"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/descriptor/11547-6> .

skos:narrower
  rdfs:subPropertyOf skos:narrowerTransitive ;
  skos:definition "Relates a concept to a concept that is more specific in meaning."@en ;
  rdfs:comment "Narrower concepts are typically rendered as children in a concept hierarchy (tree)."@en ;
  rdfs:label "has narrower"@en .

<http://zbw.eu/stw/thsys/70046>
  skos:notation "B.08" ;
  rdfs:label "Corporate tax management"@en, "Betriebswirtschaftliche Steuerlehre"@de ;
  skos:prefLabel "B.08  Corporate tax management"@en, "B.08  Betriebswirtschaftliche Steuerlehre"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Thsys>, skos:Concept ;
  skos:narrower <http://zbw.eu/stw/descriptor/11547-6> .

<http://zbw.eu/stw/descriptor/11653-0>
  skos:prefLabel "Local tax"@en, "Gemeindesteuer"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/descriptor/11547-6> .

<http://zbw.eu/stw/descriptor/11681-2>
  skos:prefLabel "Verkehrsteuer"@de, "Transaction tax"@en ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/descriptor/11547-6> .

