@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/> .

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

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/descriptor/19405-0>
  skos:prefLabel "Steuergeschichte"@de, "History of taxation"@en ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:related <http://zbw.eu/stw/descriptor/11642-5> .

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/19415-4>
  skos:prefLabel "Flat tax"@en, "Flat Tax"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/descriptor/11642-5> .

<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/11642-5> .

<http://zbw.eu/stw/descriptor/11684-3>
  skos:prefLabel "Taxation principle"@en, "Besteuerungsprinzip"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:related <http://zbw.eu/stw/descriptor/11642-5> .

<http://zbw.eu/stw/descriptor/19420-4>
  skos:prefLabel "Pauschalbesteuerung"@de, "Lump-sum taxation"@en ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/descriptor/11642-5> .

<http://zbw.eu/stw/thsys/71075>
  skos:notation "V.09.04.02" ;
  rdfs:label "Tax policy"@en, "Steuerpolitik"@de ;
  skos:prefLabel "V.09.04.02  Tax policy"@en, "V.09.04.02  Steuerpolitik"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Thsys>, skos:Concept ;
  skos:narrower <http://zbw.eu/stw/descriptor/11642-5> .

skos:altLabel
  rdfs:subPropertyOf rdfs:label ;
  skos:definition "An alternative lexical label for a resource."@en ;
  rdfs:comment "skos:prefLabel, skos:altLabel and skos:hiddenLabel are pairwise disjoint properties."@en, "The range of skos:altLabel is the class of RDF plain literals."@en ;
  rdfs:label "alternative label"@en .

<http://zbw.eu/stw/descriptor/19407-3>
  skos:prefLabel "Personensteuer"@de, "Personal tax"@en ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/descriptor/11642-5> .

<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/11642-5> .

<http://zbw.eu/stw/descriptor/11648-0>
  skos:prefLabel "Direkte Besteuerung"@de, "Direct taxation"@en ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/descriptor/11642-5> .

<http://zbw.eu/stw/descriptor/11642-5>
  skos:related <http://zbw.eu/stw/descriptor/11640-2>, <http://zbw.eu/stw/descriptor/11547-6>, <http://zbw.eu/stw/descriptor/11704-2>, <http://zbw.eu/stw/descriptor/11684-3>, <http://zbw.eu/stw/descriptor/19405-0>, <http://zbw.eu/stw/descriptor/11694-0> ;
  skos:narrower <http://zbw.eu/stw/descriptor/11661-1>, <http://zbw.eu/stw/descriptor/11652-2>, <http://zbw.eu/stw/descriptor/11648-0>, <http://zbw.eu/stw/descriptor/19412-3>, <http://zbw.eu/stw/descriptor/19407-3>, <http://zbw.eu/stw/descriptor/19415-4>, <http://zbw.eu/stw/descriptor/19420-4> ;
  a skos:Concept, <http://zbw.eu/namespaces/zbw-extensions/Descriptor> ;
  skos:altLabel "Steuersystematik"@de, "Steuerstruktur"@de, "Tax structure"@en, "Steuerverfassung"@de, "Steuerordnung"@de ;
  skos:inScheme <http://zbw.eu/stw> ;
  skos:broader <http://zbw.eu/stw/thsys/70046>, <http://zbw.eu/stw/thsys/71075> ;
  ns0:gvkppn "091392586" ;
  skos:prefLabel "Tax system"@en, "Steuersystem"@de .

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/11642-5> .

<http://zbw.eu/stw/descriptor/11661-1>
  skos:prefLabel "Indirekte Besteuerung"@de, "Indirect taxation"@en ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/descriptor/11642-5> .

<http://zbw.eu/stw/descriptor/11652-2>
  skos:prefLabel "Profit taxation"@en, "Ertragsbesteuerung"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/descriptor/11642-5> .

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/11642-5> .

<http://zbw.eu/stw/descriptor/19412-3>
  skos:prefLabel "Konsumorientierte Besteuerung"@de, "Consumption-based taxation"@en ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/descriptor/11642-5> .