@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/11610-4>
  skos:prefLabel "Municipal debt"@en, "Kommunalverschuldung"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/71103> .

<http://zbw.eu/stw/descriptor/19378-5>
  skos:prefLabel "Local fiscal policy"@en, "Kommunale Finanzpolitik"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/71103> .

<http://zbw.eu/stw/descriptor/29642-1>
  skos:prefLabel "Municipal accounting"@en, "Kommunales Rechnungswesen"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/71103> .

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/11537-2>
  skos:prefLabel "Local government finance"@en, "Gemeindefinanzen"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/71103> .

skos:historyNote
  rdfs:subPropertyOf skos:note ;
  skos:definition "A note about the past state/use/meaning of a concept."@en ;
  rdfs:label "history note"@en .

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/thsys/71103>
  rdfs:label "Local government finance"@en, "Gemeindefinanzen"@de ;
  skos:inScheme <http://zbw.eu/stw> ;
  skos:prefLabel "V.09.07.02  Local government finance"@en, "V.09.07.02  Gemeindefinanzen"@de ;
  skos:narrower <http://zbw.eu/stw/descriptor/11553-4>, <http://zbw.eu/stw/descriptor/11544-5>, <http://zbw.eu/stw/descriptor/19378-5>, <http://zbw.eu/stw/descriptor/11591-3>, <http://zbw.eu/stw/descriptor/29642-1>, <http://zbw.eu/stw/descriptor/11537-2>, <http://zbw.eu/stw/descriptor/11657-6>, <http://zbw.eu/stw/descriptor/11603-1>, <http://zbw.eu/stw/descriptor/11653-0>, <http://zbw.eu/stw/descriptor/11610-4>, <http://zbw.eu/stw/descriptor/29717-3> ;
  skos:notation "V.09.07.02" ;
  skos:broader <http://zbw.eu/stw/thsys/71079> ;
  skos:historyNote "Up to version 8.10 this concepts URI was used for the deleted concept \"V.05.06.04 Foreign exchange market\". The URI was accidentally reassigned to the newly introduced current concept in version 8.12."@en, "Bis zu Version 8.10 wurde diese URI für die gelöschte Systematikstelle \"V.05.06.04 Devisenmarkt\" verwendet. Die URI wurde versehentlich der vorliegenden Systematikstelle in Version 8.12 zugeordnet."@de ;
  a skos:Concept, <http://zbw.eu/namespaces/zbw-extensions/Thsys> .

<http://zbw.eu/stw/descriptor/11603-1>
  skos:prefLabel "Local fiscal equalization"@en, "Kommunaler Finanzausgleich"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/71103> .

<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/71103> .

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/descriptor/29717-3>
  skos:prefLabel "Local authority charges"@en, "Kommunale Gebühr"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/71103> .

<http://zbw.eu/stw/descriptor/11591-3>
  skos:prefLabel "Municipal budget"@en, "Kommunalhaushalt"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/71103> .

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/11553-4>
  skos:prefLabel "Local government expenditure"@en, "Kommunale Ausgaben"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/71103> .

<http://zbw.eu/stw/descriptor/11544-5>
  skos:prefLabel "Local government revenue"@en, "Kommunale Einnahmen"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/71103> .

<http://zbw.eu/stw/thsys/71079>
  skos:notation "V.09.07" ;
  rdfs:label "Fiscal relations"@en, "Finanzbeziehungen"@de ;
  skos:prefLabel "V.09.07  Fiscal relations"@en, "V.09.07  Finanzbeziehungen"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Thsys>, skos:Concept ;
  skos:narrower <http://zbw.eu/stw/thsys/71103> .

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/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/thsys/71103> .