@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 ns0: <http://purl.org/ontology/gbv/> .
@prefix void: <http://rdfs.org/ns/void#> .

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/11652-2>
  skos:prefLabel "Profit taxation"@en, "Ertragsbesteuerung"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:narrower <http://zbw.eu/stw/descriptor/11657-6> .

<http://zbw.eu/stw/thsys/71103>
  skos:notation "V.09.07.02" ;
  rdfs:label "Local government finance"@en, "Gemeindefinanzen"@de ;
  skos:prefLabel "V.09.07.02  Local government finance"@en, "V.09.07.02  Gemeindefinanzen"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Thsys>, skos:Concept ;
  skos:narrower <http://zbw.eu/stw/descriptor/11657-6> .

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 .

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 .

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

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/19418-5>
  skos:prefLabel "Cash-flow tax"@en, "Cash-Flow-Steuer"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:related <http://zbw.eu/stw/descriptor/11657-6> .

<http://zbw.eu/stw/descriptor/11679-3>
  skos:prefLabel "Unternehmensbesteuerung"@de, "Corporate taxation"@en ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:narrower <http://zbw.eu/stw/descriptor/11657-6> .

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/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/11657-6> .

<http://zbw.eu/stw/descriptor/11657-6>
  skos:prefLabel "Gewerbesteuer"@de, "Local business tax"@en ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:altLabel "Gewerbeertragsteuer"@de, "Gewerbesteuerrecht"@de, "Municipal trade tax"@en, "Gewerbesteuergesetz"@de, "Gewerbekapitalsteuer"@de, "Lohnsummensteuer"@de ;
  skos:broader <http://zbw.eu/stw/thsys/70046>, <http://zbw.eu/stw/descriptor/11653-0>, <http://zbw.eu/stw/thsys/71074>, <http://zbw.eu/stw/descriptor/11679-3>, <http://zbw.eu/stw/descriptor/11652-2>, <http://zbw.eu/stw/thsys/71103> ;
  skos:related <http://zbw.eu/stw/descriptor/19418-5> ;
  skos:inScheme <http://zbw.eu/stw> ;
  ns0:gvkppn "091363683" .

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

<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:narrower <http://zbw.eu/stw/descriptor/11657-6> .

<http://zbw.eu/stw/thsys/71074>
  skos:notation "V.09.04.04" ;
  rdfs:label "Tax types"@en, "Steuerarten"@de ;
  skos:prefLabel "V.09.04.04  Tax types"@en, "V.09.04.04  Steuerarten"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Thsys>, skos:Concept ;
  skos:narrower <http://zbw.eu/stw/descriptor/11657-6> .

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