@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 .

skos:scopeNote
  rdfs:subPropertyOf skos:note ;
  skos:definition "A note that helps to clarify the meaning and/or the use of a concept."@en ;
  rdfs:label "scope note"@en .

<http://zbw.eu/stw/thsys/71072>
  skos:notation "V.09.07.01" ;
  rdfs:label "State government finance"@en, "Länderfinanzen"@de ;
  skos:prefLabel "V.09.07.01  State government finance"@en, "V.09.07.01  Länderfinanzen"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Thsys>, skos:Concept ;
  skos:narrower <http://zbw.eu/stw/descriptor/11668-1> .

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

<http://zbw.eu/stw/descriptor/11602-3>
  skos:prefLabel "Länderfinanzausgleich"@de, "Horizontal fiscal transfers"@en ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:related <http://zbw.eu/stw/descriptor/11668-1> .

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/19370-0>
  skos:prefLabel "State government finance"@en, "Länderfinanzen"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:related <http://zbw.eu/stw/descriptor/11668-1> .

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/descriptor/11668-1>
  skos:related <http://zbw.eu/stw/descriptor/19370-0>, <http://zbw.eu/stw/descriptor/11602-3> ;
  skos:broader <http://zbw.eu/stw/thsys/71074>, <http://zbw.eu/stw/descriptor/11547-6>, <http://zbw.eu/stw/thsys/71072> ;
  skos:inScheme <http://zbw.eu/stw> ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  ns0:gvkppn "091373840" ;
  skos:prefLabel "Ländersteuer"@de, "State tax"@en ;
  skos:scopeNote "Steuerhoheit liegt bei den jeweiligen Teilstaaten eines Bundesstaates."@de .

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

<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/11668-1> .

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

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