@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 wd: <http://www.wikidata.org/entity/> .
@prefix zbwext: <http://zbw.eu/namespaces/zbw-extensions/> .
@prefix ns0: <http://purl.org/ontology/gbv/> .
@prefix dc: <http://purl.org/dc/terms/> .
@prefix owl: <http://www.w3.org/2002/07/owl#> .
@prefix void: <http://rdfs.org/ns/void#> .

gnd:4336812-8
  rdfs:label "Zollhehlerei"@de, "Steuerhehlerei"@de ;
  skos:prefLabel "Steuerhehlerei"@de ;
  skos:broadMatch <http://zbw.eu/stw/descriptor/16112-2> .

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 .

wd:Q6502151
  rdfs:label "tax avoidance"@en, "evading tax"@en, "non-payment of tax"@en, "tax evasion"@en, "evasion of taxes"@en, "evasion of tax"@en, "evading taxes"@en, "nonpayment of tax"@en, "Steuerhinterziehung"@de ;
  skos:prefLabel "tax evasion"@en, "Steuerhinterziehung"@de ;
  skos:broadMatch <http://zbw.eu/stw/descriptor/16112-2> .

<http://zbw.eu/stw/thsys/197727>
  rdfs:label "Wirtschaftskriminalität"@de, "N.05.07.01  Wirtschaftskriminalität"@de, "N.05.07.01  Economic crime"@en, "Economic crime"@en ;
  skos:narrower <http://zbw.eu/stw/descriptor/16112-2> ;
  skos:notation "N.05.07.01" ;
  a zbwext:Thsys, skos:Concept ;
  skos:prefLabel "N.05.07.01  Economic crime"@en, "N.05.07.01  Wirtschaftskriminalität"@de .

<http://zbw.eu/stw/descriptor/16110-6>
  rdfs:label "Tax investigation"@en, "Steuerfahndung"@de, "Zollfahndung"@de ;
  skos:prefLabel "Tax investigation"@en, "Steuerfahndung"@de ;
  a zbwext:Descriptor, skos:Concept ;
  skos:related <http://zbw.eu/stw/descriptor/16112-2> .

gnd:4057439-8
  rdfs:label "Steuerhinterziehung"@de, "Steuerbetrug"@de ;
  skos:prefLabel "Steuerhinterziehung"@de ;
  skos:broadMatch <http://zbw.eu/stw/descriptor/16112-2> .

<http://zbw.eu/stw/descriptor/10830-2>
  rdfs:label "Steuerflucht"@de, "Cross-border tax evasion"@en, "Tax dodge"@en ;
  skos:prefLabel "Steuerflucht"@de, "Cross-border tax evasion"@en ;
  a zbwext:Descriptor, skos:Concept ;
  skos:broader <http://zbw.eu/stw/descriptor/16112-2> .

wd:Q3806932
  rdfs:label "Defraudation"@de, "tax fraud"@en, "Steuerbetrug"@de ;
  skos:prefLabel "tax fraud"@en, "Steuerbetrug"@de ;
  skos:broadMatch <http://zbw.eu/stw/descriptor/16112-2> .

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 .

wd:Q2346662
  rdfs:label "Steuerstrafrecht (Deutschland)"@de, "Criminal tax law (Germany)"@en, "Steuerstrafrecht"@de, "Steuerstraftat"@de ;
  skos:prefLabel "Steuerstrafrecht (Deutschland)"@de, "Criminal tax law (Germany)"@en ;
  skos:exactMatch <http://zbw.eu/stw/descriptor/16112-2> .

<http://zbw.eu/stw/descriptor/10845-3>
  rdfs:label "Schmuggel"@de, "Black market"@en, "Schwarzer Markt"@de, "Illegal market"@en, "Schleichhandel"@de, "Smuggling"@en, "Illegaler Handel"@de, "Schwarzmarkt"@de, "Schwarzhandel"@de, "Illicit trade"@en ;
  skos:prefLabel "Illegaler Handel"@de, "Illicit trade"@en ;
  a zbwext:Descriptor, skos:Concept ;
  skos:related <http://zbw.eu/stw/descriptor/16112-2> .

gnd:4229047-8
  rdfs:label "Steuerrecht / Amnestie"@de, "Steueramnestie"@de ;
  skos:prefLabel "Steueramnestie"@de ;
  skos:broadMatch <http://zbw.eu/stw/descriptor/16112-2> .

<http://zbw.eu/stw/thsys/73337>
  rdfs:label "Fiscal law"@en, "Finanzrecht"@de, "N.05.04  Fiscal law"@en, "N.05.04  Finanzrecht"@de ;
  a skos:Concept, zbwext:Thsys ;
  skos:narrower <http://zbw.eu/stw/descriptor/16112-2> ;
  skos:notation "N.05.04" ;
  skos:prefLabel "N.05.04  Fiscal law"@en, "N.05.04  Finanzrecht"@de .

<http://zbw.eu/stw/descriptor/30331-1>
  a skos:Concept, zbwext:Descriptor ;
  skos:prefLabel "Briefkastenfirma"@de, "Letterbox company"@en ;
  rdfs:label "Offshore-Firma"@de, "Letterbox company"@en, "Briefkastengesellschaft"@de, "Nominee company"@en, "Paper company"@en, "Shell corporation"@en, "Scheingesellschaft"@de, "Briefkastenfirma"@de ;
  skos:related <http://zbw.eu/stw/descriptor/16112-2> .

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 .

<http://zbw.eu/stw/descriptor/29654-1>
  skos:related <http://zbw.eu/stw/descriptor/16112-2> ;
  rdfs:label "Bilanzbetrug"@de, "Fraudulent accounting"@en, "Accounting fraud"@en, "Financial statement fraud"@en, "Bilanzfälschung"@de, "Financial misreporting"@en, "Bilanzdelikt"@de, "Bilanzmanipulation"@de, "Bilanzverschleierung"@de ;
  skos:prefLabel "Accounting fraud"@en, "Bilanzdelikt"@de ;
  a skos:Concept, zbwext:Descriptor .

<http://zbw.eu/stw/descriptor/11638-3>
  rdfs:label "Steuermentalität"@de, "Steuerehrlichkeit"@de, "Steuerpsychologie"@de, "Steuermoral"@de, "Steuerverhalten"@de, "Taxpayer compliance"@en, "Tax compliance"@en, "Taxpayer behaviour"@en ;
  skos:related <http://zbw.eu/stw/descriptor/16112-2> ;
  a skos:Concept, zbwext:Descriptor ;
  skos:prefLabel "Steuermoral"@de, "Tax compliance"@en .

<https://data.gesis.org/thesoz/concept_10059301>
  rdfs:label "tax fraud"@en, "Steuerhinterziehung"@de ;
  skos:prefLabel "tax fraud"@en, "Steuerhinterziehung"@de ;
  skos:exactMatch <http://zbw.eu/stw/descriptor/16112-2> ;
  skos:narrowMatch <http://zbw.eu/stw/descriptor/16112-2> ;
  skos:broadMatch <http://zbw.eu/stw/descriptor/16112-2> .

<http://zbw.eu/stw/descriptor/11640-2>
  skos:narrower <http://zbw.eu/stw/descriptor/16112-2> ;
  rdfs:label "Reichsabgabenordnung"@de, "Tax law"@en, "Steuerrecht"@de, "Abgabenordnung"@de, "AO (Abgabenordnung)"@de ;
  a skos:Concept, zbwext:Descriptor ;
  skos:prefLabel "Tax law"@en, "Steuerrecht"@de .

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 .

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

<http://zbw.eu/stw/thsys/71080>
  skos:prefLabel "V.09.04  Taxation"@en, "V.09.04  Steuern"@de ;
  a skos:Concept, zbwext:Thsys ;
  rdfs:label "V.09.04  Steuern"@de, "V.09.04  Taxation"@en, "Steuern"@de, "Taxation"@en ;
  skos:narrower <http://zbw.eu/stw/descriptor/16112-2> ;
  skos:notation "V.09.04" .

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

<http://zbw.eu/stw/descriptor/16202-1>
  rdfs:label "Wirtschaftsstrafrecht"@de, "Economic criminal law"@en, "Wirtschaftsstrafgesetz"@de ;
  skos:prefLabel "Wirtschaftsstrafrecht"@de, "Economic criminal law"@en ;
  a zbwext:Descriptor, skos:Concept ;
  skos:narrower <http://zbw.eu/stw/descriptor/16112-2> .

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:4226469-8
  rdfs:label "Steuerverkürzung"@de ;
  skos:prefLabel "Steuerverkürzung"@de ;
  skos:relatedMatch <http://zbw.eu/stw/descriptor/16112-2> .

gnd:4057465-9
  rdfs:label "Steuerstrafrecht"@de ;
  skos:prefLabel "Steuerstrafrecht"@de ;
  skos:exactMatch <http://zbw.eu/stw/descriptor/16112-2> .

gnd:4183183-4
  rdfs:label "Steuerdelikt"@de, "Steuerstraftat"@de ;
  skos:prefLabel "Steuerdelikt"@de ;
  skos:broadMatch <http://zbw.eu/stw/descriptor/16112-2> .

wd:Q15279749
  rdfs:label "tax noncompliance"@en, "tax non-compliance"@en, "tax avoision"@en, "tax avoidance or evasion"@en, "Steuerhinterziehung"@de ;
  skos:prefLabel "tax noncompliance"@en, "Steuerhinterziehung"@de ;
  skos:broadMatch <http://zbw.eu/stw/descriptor/16112-2> .

<http://zbw.eu/stw/descriptor/16112-2>
  rdfs:label "Steuerhehlerei"@de, "Tax fraud"@en, "Steuervergehen"@de, "Steuerhinterziehung"@de, "Steuerstrafrecht"@de, "Steuerstraftat"@de, "Criminal tax law"@en, "Steueramnestie"@de, "Steuerkriminalität"@de, "Steuerbetrug"@de ;
  skos:prefLabel "Criminal tax law"@en, "Steuerstrafrecht"@de ;
  skos:altLabel "Tax fraud"@en, "Steuerhehlerei"@de, "Steuerkriminalität"@de, "Steuerbetrug"@de, "Steuerhinterziehung"@de, "Steueramnestie"@de, "Steuervergehen"@de, "Steuerstraftat"@de ;
  skos:related <http://zbw.eu/stw/descriptor/30331-1>, <http://zbw.eu/stw/descriptor/10845-3>, <http://zbw.eu/stw/descriptor/16110-6>, <http://zbw.eu/stw/descriptor/11638-3>, <http://zbw.eu/stw/descriptor/29654-1> ;
  skos:narrowMatch wd:Q3806932, gnd:4057439-8, gnd:4183183-4, gnd:4229047-8, wd:Q15279749, wd:Q6502151, gnd:4336812-8, <https://data.gesis.org/thesoz/concept_10059301> ;
  skos:inScheme <http://zbw.eu/stw> ;
  skos:broader <http://zbw.eu/stw/descriptor/11640-2>, <http://zbw.eu/stw/thsys/73337>, <http://zbw.eu/stw/thsys/197727>, <http://zbw.eu/stw/descriptor/16202-1>, <http://zbw.eu/stw/thsys/71080> ;
  ns0:gvkppn "09139242X" ;
  skos:exactMatch <https://data.gesis.org/thesoz/concept_10059301>, gnd:4057465-9, wd:Q2346662 ;
  skos:relatedMatch gnd:4226469-8 ;
  a zbwext:Descriptor, skos:Concept ;
  skos:closeMatch gnd:4183211-5 ;
  skos:broadMatch <https://data.gesis.org/thesoz/concept_10059301> ;
  dc:isPartOf <http://zbw.eu/stw> ;
  skos:narrower <http://zbw.eu/stw/descriptor/10830-2> .

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 .

<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 .

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 .

gnd:4183211-5
  rdfs:label "Steuerstraffreiheit"@de, "Steuerrecht / Straffreiheit"@de ;
  skos:prefLabel "Steuerstraffreiheit"@de ;
  skos:closeMatch <http://zbw.eu/stw/descriptor/16112-2> .