@prefix gnd: <https://d-nb.info/gnd/> .
@prefix rdfs: <http://www.w3.org/2000/01/rdf-schema#> .
@prefix skos: <http://www.w3.org/2004/02/skos/core#> .
@prefix zbwext: <http://zbw.eu/namespaces/zbw-extensions/> .
@prefix ns0: <http://purl.org/ontology/gbv/> .
@prefix wd: <http://www.wikidata.org/entity/> .
@prefix dc: <http://purl.org/dc/terms/> .
@prefix owl: <http://www.w3.org/2002/07/owl#> .
@prefix void: <http://rdfs.org/ns/void#> .

gnd:4156172-7
  rdfs:label "Gebührenrecht"@de, "Tarifrecht <Gebührenrecht>"@de ;
  skos:prefLabel "Gebührenrecht"@de ;
  skos:broadMatch <http://zbw.eu/stw/descriptor/11543-0> .

<http://zbw.eu/stw/descriptor/11545-3>
  rdfs:label "Öffentliche Abgaben"@de, "Staatseinkünfte"@de, "Public revenue"@en, "Öffentliche Einnahmen"@de, "Staatseinnahmen"@de, "Government revenue"@en ;
  skos:narrower <http://zbw.eu/stw/descriptor/11543-0> ;
  skos:prefLabel "Public revenue"@en, "Öffentliche Einnahmen"@de ;
  a zbwext:Descriptor, skos:Concept .

<http://zbw.eu/stw/thsys/70046>
  skos:prefLabel "B.08  Betriebswirtschaftliche Steuerlehre"@de, "B.08  Corporate tax management"@en ;
  a skos:Concept, zbwext:Thsys ;
  skos:narrower <http://zbw.eu/stw/descriptor/11543-0> ;
  rdfs:label "B.08  Corporate tax management"@en, "B.08  Betriebswirtschaftliche Steuerlehre"@de, "Betriebswirtschaftliche Steuerlehre"@de, "Corporate tax management"@en ;
  skos:notation "B.08" .

gnd:4716580-7
  rdfs:label "Nutzungsentgelt"@de ;
  skos:prefLabel "Nutzungsentgelt"@de ;
  skos:broadMatch <http://zbw.eu/stw/descriptor/11543-0> .

skos:narrowMatch
  rdfs:subPropertyOf skos:narrower, skos:mappingRelation ;
  skos:definition "skos:narrowMatch is used to state a hierarchical mapping link between two conceptual resources in different concept schemes."@en ;
  rdfs:label "has narrower match"@en .

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/18583-2>
  rdfs:label "Pkw-Maut"@de, "Road pricing"@en, "Toll"@en, "Lkw-Maut"@de, "Straßenbenutzungsgebühr"@de, "Maut"@de, "Autobahnvignette"@de ;
  skos:prefLabel "Road pricing"@en, "Maut"@de ;
  a zbwext:Descriptor, skos:Concept ;
  skos:broader <http://zbw.eu/stw/descriptor/11543-0> .

gnd:4257582-5
  rdfs:label "Gebührenkalkulation"@de, "Gebühr / Kalkulation"@de ;
  skos:prefLabel "Gebührenkalkulation"@de ;
  skos:closeMatch <http://zbw.eu/stw/descriptor/11543-0> .

gnd:4133743-8
  rdfs:label "Beitrag"@de ;
  skos:prefLabel "Beitrag"@de ;
  skos:broadMatch <http://zbw.eu/stw/descriptor/11543-0> .

<http://zbw.eu/stw/descriptor/11543-0>
  rdfs:label "User charges"@en, "Gebühren"@de, "Charges"@en, "Gebühr"@de, "Nutzungsgebühren"@de, "Benutzungsgebühr"@de, "Royalties"@en, "Verwaltungsgebühr"@de, "Abgaben"@de ;
  ns0:gvkppn "091362040" ;
  skos:broader <http://zbw.eu/stw/thsys/71081>, <http://zbw.eu/stw/thsys/70046>, <http://zbw.eu/stw/descriptor/11545-3> ;
  skos:altLabel "Nutzungsgebühren"@de, "User charges"@en, "Verwaltungsgebühr"@de, "Benutzungsgebühr"@de, "Royalties"@en, "Gebühren"@de, "Abgaben"@de ;
  skos:inScheme <http://zbw.eu/stw> ;
  skos:exactMatch wd:Q11765, <https://data.gesis.org/thesoz/concept_10044662>, <http://dbpedia.org/resource/Fee>, gnd:4019583-1, <https://data.gesis.org/thesoz/concept_10044663> ;
  skos:narrowMatch gnd:4156172-7, gnd:4245666-6, gnd:4112708-0, gnd:4428041-5, gnd:4133743-8, gnd:4716580-7, gnd:4323991-2 ;
  dc:isPartOf <http://zbw.eu/stw> ;
  skos:prefLabel "Charges"@en, "Gebühr"@de ;
  skos:relatedMatch gnd:4260580-5, gnd:4152352-0 ;
  skos:narrower <http://zbw.eu/stw/descriptor/29717-3>, <http://zbw.eu/stw/descriptor/18583-2> ;
  a skos:Concept, zbwext:Descriptor ;
  skos:closeMatch gnd:4257582-5 .

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 .

gnd:4260580-5
  rdfs:label "Gebührenhoheit"@de ;
  skos:prefLabel "Gebührenhoheit"@de ;
  skos:relatedMatch <http://zbw.eu/stw/descriptor/11543-0> .

gnd:4323991-2
  rdfs:label "Eintrittspreis"@de, "Eintrittsgeld"@de, "Eintrittsgebühr"@de, "Eintritt"@de ;
  skos:prefLabel "Eintrittspreis"@de ;
  skos:broadMatch <http://zbw.eu/stw/descriptor/11543-0> .

<http://zbw.eu/stw/descriptor/29717-3>
  rdfs:label "Local authority charges"@en, "Kommunale Gebühr"@de ;
  skos:prefLabel "Local authority charges"@en, "Kommunale Gebühr"@de ;
  a zbwext:Descriptor, skos:Concept ;
  skos:broader <http://zbw.eu/stw/descriptor/11543-0> .

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

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 .

skos:exactMatch
  rdfs:subPropertyOf skos:closeMatch ;
  skos:definition "skos:exactMatch is used to link two concepts, indicating a high degree of confidence that the concepts can be used interchangeably across a wide range of information retrieval applications. skos:exactMatch is a transitive property, and is a sub-property of skos:closeMatch."@en ;
  rdfs:comment "skos:exactMatch is disjoint with each of the properties skos:broadMatch and skos:relatedMatch."@en ;
  rdfs:label "has exact match"@en .

gnd:4112708-0
  rdfs:label "Benutzungsgebühr"@de ;
  skos:prefLabel "Benutzungsgebühr"@de ;
  skos:broadMatch <http://zbw.eu/stw/descriptor/11543-0> .

<http://dbpedia.org/resource/Fee>
  rdfs:label "Fee"@en, "Gebühr"@de ;
  skos:prefLabel "Fee"@en, "Gebühr"@de ;
  skos:exactMatch <http://zbw.eu/stw/descriptor/11543-0> .

<https://data.gesis.org/thesoz/concept_10044662>
  rdfs:label "fee"@en, "Gebühr"@de ;
  skos:prefLabel "fee"@en, "Gebühr"@de ;
  skos:exactMatch <http://zbw.eu/stw/descriptor/11543-0> .

skos:relatedMatch
  rdfs:subPropertyOf skos:related, skos:mappingRelation ;
  skos:definition "skos:relatedMatch is used to state an associative mapping link between two conceptual resources in different concept schemes."@en ;
  rdfs:label "has related match"@en .

gnd:4019583-1
  rdfs:label "Taxe"@de, "Gebühr"@de, "Gebühren"@de ;
  skos:prefLabel "Gebühr"@de ;
  skos:exactMatch <http://zbw.eu/stw/descriptor/11543-0> .

zbwext:Descriptor
  rdfs:label "Descriptor"@en ;
  a owl:Class .

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 .

gnd:4245666-6
  rdfs:label "Verwaltungsgebühr"@de ;
  skos:prefLabel "Verwaltungsgebühr"@de ;
  skos:broadMatch <http://zbw.eu/stw/descriptor/11543-0> .

gnd:4152352-0
  rdfs:label "Entgelt"@de ;
  skos:prefLabel "Entgelt"@de ;
  skos:relatedMatch <http://zbw.eu/stw/descriptor/11543-0> .

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

<https://data.gesis.org/thesoz/concept_10044663>
  rdfs:label "taxes"@en, "Abgaben"@de ;
  skos:prefLabel "taxes"@en, "Abgaben"@de ;
  skos:exactMatch <http://zbw.eu/stw/descriptor/11543-0> .

<http://zbw.eu/stw/thsys/71081>
  skos:prefLabel "V.09.03  Öffentlicher Haushalt"@de, "V.09.03  Public Budget"@en ;
  rdfs:label "Public Budget"@en, "Öffentlicher Haushalt"@de, "V.09.03  Öffentlicher Haushalt"@de, "V.09.03  Public Budget"@en ;
  a skos:Concept, zbwext:Thsys ;
  skos:narrower <http://zbw.eu/stw/descriptor/11543-0> ;
  skos:notation "V.09.03" .

wd:Q11765
  rdfs:label "Gebührnis"@de, "fee"@en, "Taxe"@de, "Gebühr"@de ;
  skos:prefLabel "fee"@en, "Gebühr"@de ;
  skos:exactMatch <http://zbw.eu/stw/descriptor/11543-0> .

gnd:4428041-5
  rdfs:label "Verleihungsgebühr"@de, "Verleihung / Gebühr"@de ;
  skos:prefLabel "Verleihungsgebühr"@de ;
  skos:broadMatch <http://zbw.eu/stw/descriptor/11543-0> .

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

skos:closeMatch
  rdfs:subPropertyOf skos:mappingRelation ;
  skos:definition "skos:closeMatch is used to link two concepts that are sufficiently similar that they can be used interchangeably in some information retrieval applications. In order to avoid the possibility of \"compound errors\" when combining mappings across more than two concept schemes, skos:closeMatch is not declared to be a transitive property."@en ;
  rdfs:label "has close match"@en .