@prefix skos: <http://www.w3.org/2004/02/skos/core#> .
@prefix rdfs: <http://www.w3.org/2000/01/rdf-schema#> .
@prefix void: <http://rdfs.org/ns/void#> .
@prefix owl: <http://www.w3.org/2002/07/owl#> .
@prefix stw: <http://zbw.eu/stw/descriptor/> .
@prefix ns0: <http://purl.org/ontology/gbv/> .

skos:narrower
  rdfs:comment "Narrower concepts are typically rendered as children in a concept hierarchy (tree)."@en ;
  rdfs:label "has narrower"@en ;
  rdfs:subPropertyOf skos:narrowerTransitive ;
  skos:definition "Relates a concept to a concept that is more specific in meaning."@en .

skos:broader
  rdfs:comment "Broader concepts are typically rendered as parents in a concept hierarchy (tree)."@en ;
  rdfs:label "has broader"@en ;
  rdfs:subPropertyOf skos:broaderTransitive ;
  skos:definition "Relates a concept to a concept that is more general in meaning."@en .

skos:related
  rdfs:comment "skos:related is disjoint with skos:broaderTransitive"@en ;
  rdfs:label "has related"@en ;
  rdfs:subPropertyOf skos:semanticRelation ;
  skos:definition "Relates a concept to a concept with which there is an associative semantic relationship."@en .

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

skos:inScheme
  rdfs:label "is in scheme"@en ;
  skos:definition "Relates a resource (for example a concept) to a concept scheme in which it is included."@en .

skos:altLabel
  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 ;
  rdfs:subPropertyOf rdfs:label ;
  skos:definition "An alternative lexical label for a resource."@en .

skos:prefLabel
  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 ;
  rdfs:subPropertyOf rdfs:label ;
  skos:definition "The preferred lexical label for a resource, in a given language."@en .

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

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

stw:11684-3
  a skos:Concept, <http://zbw.eu/namespaces/zbw-extensions/Descriptor> ;
  ns0:gvkppn "091350808" ;
  skos:altLabel "Besteuerungsgrundsatz"@de, "Grundsatz der Besteuerung"@de, "Neutralität der Besteuerung"@de, "Steuerneutralität"@de, "Tax neutrality"@en ;
  skos:broader <http://zbw.eu/stw/thsys/71076> ;
  skos:inScheme <http://zbw.eu/stw> ;
  skos:narrower stw:19406-5, stw:11686-6, stw:11698-6, stw:11710-0, stw:11691-6 ;
  skos:prefLabel "Besteuerungsprinzip"@de, "Taxation principle"@en ;
  skos:related stw:11694-0, stw:11642-5 .

stw:19406-5
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader stw:11684-3 ;
  skos:prefLabel "Äquivalenzprinzip"@de, "Benefit principle"@en .

stw:11686-6
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader stw:11684-3 ;
  skos:prefLabel "Leistungsfähigkeitsprinzip"@de, "Ability-to-pay principle"@en .

stw:11691-6
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader stw:11684-3 ;
  skos:prefLabel "Tax fairness"@en, "Steuergerechtigkeit"@de .

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

stw:11694-0
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:prefLabel "Theory of taxation"@en, "Steuertheorie"@de ;
  skos:related stw:11684-3 .

stw:11710-0
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader stw:11684-3 ;
  skos:prefLabel "Ursprungsregeln"@de, "Rules of origin"@en .

stw:11698-6
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader stw:11684-3 ;
  skos:prefLabel "Destination principle"@en, "Bestimmungslandprinzip"@de .

<http://zbw.eu/stw/thsys/71076>
  a <http://zbw.eu/namespaces/zbw-extensions/Thsys>, skos:Concept ;
  rdfs:label "Theory of taxation"@en, "Steuertheorie"@de ;
  skos:narrower stw:11684-3 ;
  skos:notation "V.09.04.01" ;
  skos:prefLabel "V.09.04.01  Theory of taxation"@en, "V.09.04.01  Steuertheorie"@de .