@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#> .

<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:broader <http://zbw.eu/stw/thsys/70046> .

<http://zbw.eu/stw/descriptor/29670-3>
  skos:prefLabel "European corporate taxation"@en, "EU-Unternehmensbesteuerung"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/70046> .

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/stw/descriptor/12880-5>
  skos:prefLabel "Tax audit"@en, "Außenprüfung"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/70046> .

<http://zbw.eu/stw/descriptor/11547-6>
  skos:prefLabel "Tax"@en, "Steuer"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/70046> .

<http://zbw.eu/stw/descriptor/11636-0>
  skos:prefLabel "Tax burden"@en, "Steuerbelastung"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/70046> .

<http://zbw.eu/stw/descriptor/11708-1>
  skos:prefLabel "Taxation procedure"@en, "Besteuerungsverfahren"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/70046> .

<http://zbw.eu/stw/descriptor/11702-6>
  skos:prefLabel "Tax incentive"@en, "Steuervergünstigung"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/70046> .

<http://zbw.eu/stw/descriptor/11709-6>
  skos:prefLabel "Tax avoidance"@en, "Steuervermeidung"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/70046> .

<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:broader <http://zbw.eu/stw/thsys/70046> .

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/namespaces/zbw-extensions/Thsys>
  rdfs:label "Thsys"@en ;
  a owl:Class .

<http://zbw.eu/stw/descriptor/11657-6>
  skos:prefLabel "Local business tax"@en, "Gewerbesteuer"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/70046> .

skos:notation
  skos:definition "A notation, also known as classification code, is a string of characters such as \"T58.5\" or \"303.4833\" used to uniquely identify a concept within the scope of a given concept scheme."@en ;
  rdfs:label "notation"@en .

<http://zbw.eu/stw/thsys/b>
  skos:notation "B" ;
  rdfs:label "Betriebswirtschaft"@de, "Business economics"@en ;
  skos:prefLabel "B  Business economics"@en, "B  Betriebswirtschaft"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Thsys>, skos:Concept ;
  skos:narrower <http://zbw.eu/stw/thsys/70046> .

<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:broader <http://zbw.eu/stw/thsys/70046> .

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/29665-3>
  skos:prefLabel "Internationale Unternehmensbesteuerung"@de, "International corporate taxation"@en ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/70046> .

<http://zbw.eu/stw/thsys/70184>
  skos:notation "B.08.02" ;
  rdfs:label "Rechtsform- und Standortwahl"@de, "Choice of organizational form and location"@en ;
  skos:prefLabel "B.08.02  Rechtsform- und Standortwahl"@de, "B.08.02  Choice of organizational form and location"@en ;
  a <http://zbw.eu/namespaces/zbw-extensions/Thsys>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/70046> .

<http://zbw.eu/stw/descriptor/11543-0>
  skos:prefLabel "Gebühr"@de, "Charges"@en ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/70046> .

<http://zbw.eu/stw/descriptor/19408-1>
  skos:prefLabel "Tax rate"@en, "Steuertarif"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/70046> .

<http://zbw.eu/stw/descriptor/11696-3>
  skos:prefLabel "Tax effects"@en, "Steuerwirkung"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/70046> .

<http://zbw.eu/stw/descriptor/11678-5>
  skos:prefLabel "Umsatzsteuer"@de, "Sales tax"@en ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/70046> .

<http://zbw.eu/stw/descriptor/11669-6>
  skos:prefLabel "Wage tax"@en, "Lohnsteuer"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/70046> .

<http://zbw.eu/stw/thsys/70397>
  skos:notation "B.08.01" ;
  rdfs:label "Tax accounting"@en, "Steuerbilanz"@de ;
  skos:prefLabel "B.08.01  Tax accounting"@en, "B.08.01  Steuerbilanz"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Thsys>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/70046> .

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:narrower <http://zbw.eu/stw/descriptor/12848-1>, <http://zbw.eu/stw/descriptor/11696-3>, <http://zbw.eu/stw/descriptor/11636-0>, <http://zbw.eu/stw/thsys/70397>, <http://zbw.eu/stw/descriptor/11657-6>, <http://zbw.eu/stw/descriptor/11678-5>, <http://zbw.eu/stw/descriptor/11642-5>, <http://zbw.eu/stw/descriptor/11679-3>, <http://zbw.eu/stw/descriptor/11547-6>, <http://zbw.eu/stw/descriptor/11709-6>, <http://zbw.eu/stw/thsys/70184>, <http://zbw.eu/stw/descriptor/11669-6>, <http://zbw.eu/stw/descriptor/11708-1>, <http://zbw.eu/stw/descriptor/29665-3>, <http://zbw.eu/stw/descriptor/12876-3>, <http://zbw.eu/stw/descriptor/11702-6>, <http://zbw.eu/stw/descriptor/29670-3>, <http://zbw.eu/stw/descriptor/12880-5>, <http://zbw.eu/stw/descriptor/11640-2>, <http://zbw.eu/stw/descriptor/11543-0>, <http://zbw.eu/stw/descriptor/19408-1> ;
  rdfs:label "Corporate tax management"@en, "Betriebswirtschaftliche Steuerlehre"@de ;
  skos:broader <http://zbw.eu/stw/thsys/b> ;
  skos:notation "B.08" ;
  a <http://zbw.eu/namespaces/zbw-extensions/Thsys>, skos:Concept ;
  skos:prefLabel "B.08  Corporate tax management"@en, "B.08  Betriebswirtschaftliche Steuerlehre"@de ;
  skos:inScheme <http://zbw.eu/stw> .

<http://zbw.eu/stw/descriptor/12876-3>
  skos:prefLabel "Tax planning"@en, "Steuerplanung"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/70046> .

<http://zbw.eu/stw/descriptor/12848-1>
  skos:prefLabel "Corporate tax management"@en, "Betriebswirtschaftliche Steuerlehre"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/70046> .