@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 gnd: <https://d-nb.info/gnd/> .
@prefix zbwext: <http://zbw.eu/namespaces/zbw-extensions/> .
@prefix owl: <http://www.w3.org/2002/07/owl#> .
@prefix dc: <http://purl.org/dc/terms/> .
@prefix ns0: <http://purl.org/ontology/gbv/> .

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 .

<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 .

gnd:4183214-0
  rdfs:label "Steuerstundung"@de ;
  skos:prefLabel "Steuerstundung"@de ;
  skos:exactMatch <http://zbw.eu/stw/descriptor/30364-0> .

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

<http://zbw.eu/stw/thsys/70046>
  skos:prefLabel "B.08  Betriebswirtschaftliche Steuerlehre"@de, "B.08  Corporate tax management"@en ;
  a skos:Concept, zbwext:Thsys ;
  rdfs:label "B.08  Corporate tax management"@en, "B.08  Betriebswirtschaftliche Steuerlehre"@de, "Betriebswirtschaftliche Steuerlehre"@de, "Corporate tax management"@en ;
  skos:narrower <http://zbw.eu/stw/descriptor/30364-0> ;
  skos:notation "B.08" .

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/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:notation "N.05.04" ;
  skos:narrower <http://zbw.eu/stw/descriptor/30364-0> ;
  skos:prefLabel "N.05.04  Fiscal law"@en, "N.05.04  Finanzrecht"@de .

<http://zbw.eu/stw/descriptor/30364-0>
  a skos:Concept, zbwext:Descriptor ;
  skos:prefLabel "Tax deferral"@en, "Steuerstundung"@de ;
  skos:exactMatch gnd:4183214-0 ;
  dc:isPartOf <http://zbw.eu/stw> ;
  ns0:gvkppn "091417651" ;
  rdfs:label "Tax deferral"@en, "Steuerstundung"@de ;
  skos:broader <http://zbw.eu/stw/thsys/71075>, <http://zbw.eu/stw/descriptor/11708-1>, <http://zbw.eu/stw/thsys/70046>, <http://zbw.eu/stw/thsys/73337> ;
  skos:inScheme <http://zbw.eu/stw> .

<http://zbw.eu/stw/thsys/71075>
  rdfs:label "V.09.04.02  Steuerpolitik"@de, "Steuerpolitik"@de, "V.09.04.02  Tax policy"@en, "Tax policy"@en ;
  skos:narrower <http://zbw.eu/stw/descriptor/30364-0> ;
  a zbwext:Thsys, skos:Concept ;
  skos:notation "V.09.04.02" ;
  skos:prefLabel "V.09.04.02  Steuerpolitik"@de, "V.09.04.02  Tax policy"@en .

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

<http://zbw.eu/stw/descriptor/11708-1>
  rdfs:label "Besteuerungsverfahren"@de, "Steuererhebung"@de, "Steuerfestsetzung"@de, "Steuertechnik"@de, "Steuererhebungsverfahren"@de, "Tax collection"@en, "Steuerveranlagung"@de, "Stempelsteuer"@de, "Steuerverfahrensrecht"@de, "Steuerbescheid"@de, "Taxation procedure"@en, "Steuerverfahren"@de ;
  skos:prefLabel "Taxation procedure"@en, "Steuererhebungsverfahren"@de ;
  a skos:Concept, zbwext:Descriptor ;
  skos:narrower <http://zbw.eu/stw/descriptor/30364-0> .

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: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 .

