@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/> .

skos:notation
  rdfs:label "notation"@en ;
  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 .

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 .

<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: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/Thsys>
  a owl:Class ;
  rdfs:label "Thsys"@en .

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

<http://zbw.eu/stw/thsys/71075>
  a skos:Concept, <http://zbw.eu/namespaces/zbw-extensions/Thsys> ;
  rdfs:label "Tax policy"@en, "Steuerpolitik"@de ;
  skos:broader <http://zbw.eu/stw/thsys/71080> ;
  skos:inScheme <http://zbw.eu/stw> ;
  skos:narrower stw:30484-4, stw:30466-6, stw:30483-6, stw:30364-0, stw:19408-1, stw:29664-5, stw:21014-0, stw:21011-6, stw:11706-5, stw:19567-2, stw:11705-0, stw:18154-4, stw:19409-6, stw:19420-4, stw:19415-4, stw:19412-3, stw:19407-3, stw:11661-1, stw:11652-2, stw:11648-0, stw:30450-0, stw:11708-1, stw:11702-6, stw:19404-2, stw:11640-2, stw:11703-4, stw:19416-2, stw:30449-6, stw:11642-5, stw:11704-2, stw:11660-3 ;
  skos:notation "V.09.04.02" ;
  skos:prefLabel "V.09.04.02  Steuerpolitik"@de, "V.09.04.02  Tax policy"@en .

stw:30484-4
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/71075> ;
  skos:prefLabel "Fiscal secret"@en, "Steuergeheimnis"@de .

stw:30466-6
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/71075> ;
  skos:prefLabel "Tax return"@en, "Steuererstattung"@de .

stw:30483-6
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/71075> ;
  skos:prefLabel "Tax declaration"@en, "Steuererklärung"@de .

stw:30364-0
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/71075> ;
  skos:prefLabel "Tax deferral"@en, "Steuerstundung"@de .

stw:19408-1
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/71075> ;
  skos:prefLabel "Tax rate"@en, "Steuertarif"@de .

stw:29664-5
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/71075> ;
  skos:prefLabel "Tax introduction"@en, "Steuereinführung"@de .

stw:21014-0
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/71075> ;
  skos:prefLabel "Tax cut"@en, "Steuersenkung"@de .

stw:21011-6
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/71075> ;
  skos:prefLabel "Tax increase"@en, "Steuererhöhung"@de .

stw:11706-5
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/71075> ;
  skos:prefLabel "Tax reform"@en, "Steuerreform"@de .

stw:19567-2
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/71075> ;
  skos:prefLabel "Tax simplification"@en, "Steuervereinfachung"@de .

stw:11705-0
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/71075> ;
  skos:prefLabel "Steuerprogression"@de, "Progressive taxation"@en .

stw:18154-4
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/71075> ;
  skos:prefLabel "Withholding tax"@en, "Quellensteuer"@de .

stw:19409-6
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/71075> ;
  skos:prefLabel "Income tax rate"@en, "Einkommensteuertarif"@de .

stw:19420-4
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/71075> ;
  skos:prefLabel "Pauschalbesteuerung"@de, "Lump-sum taxation"@en .

stw:19415-4
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/71075> ;
  skos:prefLabel "Flat tax"@en, "Flat Tax"@de .

stw:19412-3
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/71075> ;
  skos:prefLabel "Konsumorientierte Besteuerung"@de, "Consumption-based taxation"@en .

stw:19407-3
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/71075> ;
  skos:prefLabel "Personensteuer"@de, "Personal tax"@en .

stw:11661-1
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/71075> ;
  skos:prefLabel "Indirekte Besteuerung"@de, "Indirect taxation"@en .

stw:11652-2
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/71075> ;
  skos:prefLabel "Profit taxation"@en, "Ertragsbesteuerung"@de .

stw:11648-0
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/71075> ;
  skos:prefLabel "Direkte Besteuerung"@de, "Direct taxation"@en .

stw:30450-0
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/71075> ;
  skos:prefLabel "Steuerbemessungsgrundlage"@de, "Tax base"@en .

stw:11708-1
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/71075> ;
  skos:prefLabel "Taxation procedure"@en, "Steuererhebungsverfahren"@de .

stw:11702-6
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/71075> ;
  skos:prefLabel "Tax incentive"@en, "Steuervergünstigung"@de .

stw:11660-3
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/71075> ;
  skos:prefLabel "Family taxation"@en, "Familienbesteuerung"@de .

stw:11704-2
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/71075> ;
  skos:prefLabel "Steuerpolitik"@de, "Tax policy"@en .

stw:11642-5
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/71075> ;
  skos:prefLabel "Tax system"@en, "Steuersystem"@de .

stw:30449-6
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/71075> ;
  skos:prefLabel "Tax transparency"@en, "Steuertransparenz"@de .

stw:19416-2
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/71075> ;
  skos:prefLabel "Special tax"@en, "Sondersteuer"@de .

<http://zbw.eu/stw/thsys/71080>
  a <http://zbw.eu/namespaces/zbw-extensions/Thsys>, skos:Concept ;
  rdfs:label "Steuern"@de, "Taxation"@en ;
  skos:narrower <http://zbw.eu/stw/thsys/71075> ;
  skos:notation "V.09.04" ;
  skos:prefLabel "V.09.04  Taxation"@en, "V.09.04  Steuern"@de .

stw:11703-4
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/71075> ;
  skos:prefLabel "Tax harmonization"@en, "Steuerharmonisierung"@de .

stw:11640-2
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/71075> ;
  skos:prefLabel "Tax law"@en, "Steuerrecht"@de .

stw:19404-2
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/71075> ;
  skos:prefLabel "Tax competition"@en, "Steuerwettbewerb"@de .

