@prefix skos: <http://www.w3.org/2004/02/skos/core#> .
@prefix rdfs: <http://www.w3.org/2000/01/rdf-schema#> .
@prefix wd: <http://www.wikidata.org/entity/> .
@prefix gnd: <https://d-nb.info/gnd/> .
@prefix zbwext: <http://zbw.eu/namespaces/zbw-extensions/> .
@prefix rdf: <http://www.w3.org/1999/02/22-rdf-syntax-ns#> .
@prefix dc: <http://purl.org/dc/terms/> .
@prefix ns0: <http://purl.org/ontology/gbv/> .
@prefix owl: <http://www.w3.org/2002/07/owl#> .
@prefix void: <http://rdfs.org/ns/void#> .

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/30540-6>
  skos:exactMatch wd:Q1520077, gnd:4157187-3 ;
  skos:narrower <http://zbw.eu/stw/descriptor/11646-4> ;
  rdfs:label "Getränkesteuer"@de, "Soda tax"@en, "Beverage tax"@en ;
  skos:prefLabel "Beverage tax"@en, "Getränkesteuer"@de ;
  zbwext:useInsteadNote [
    rdfs:seeAlso <http://zbw.eu/stw/descriptor/19422-0> ;
    rdf:value "Bis 2023 für Literaturrecherche"@de
  ], [
    rdfs:seeAlso <http://zbw.eu/stw/descriptor/19422-0> ;
    rdf:value "Until 2023 to search for literature"@en
  ] ;
  skos:broader <http://zbw.eu/stw/descriptor/19422-0>, <http://zbw.eu/stw/thsys/71074> ;
  zbwext:altLabelNarrower "Soda tax"@en ;
  a zbwext:Descriptor, skos:Concept ;
  dc:isPartOf <http://zbw.eu/stw> ;
  skos:inScheme <http://zbw.eu/stw> ;
  ns0:gvkppn "1905690657" .

wd:Q1520077
  rdfs:label "beverage tax"@en, "Getränkesteuer"@de ;
  skos:prefLabel "beverage tax"@en, "Getränkesteuer"@de ;
  skos:exactMatch <http://zbw.eu/stw/descriptor/30540-6> .

<http://zbw.eu/stw/descriptor/19422-0>
  rdfs:label "Fischereisteuer"@de, "Specific excise tax"@en, "Hundesteuer"@de, "Kaffeesteuer"@de, "Fat tax"@en, "Luxury tax"@en, "Jagdsteuer"@de, "Soft drink taxation"@en, "Spezielle Verbrauchsteuer"@de, "Luxussteuer"@de, "Aufwandsteuer"@de ;
  skos:prefLabel "Spezielle Verbrauchsteuer"@de, "Specific excise tax"@en ;
  a skos:Concept, zbwext:Descriptor ;
  skos:narrower <http://zbw.eu/stw/descriptor/30540-6> .

<http://zbw.eu/stw/thsys/71074>
  a skos:Concept, zbwext:Thsys ;
  skos:prefLabel "V.09.04.04  Tax types"@en, "V.09.04.04  Steuerarten"@de ;
  rdfs:label "V.09.04.04  Tax types"@en, "V.09.04.04  Steuerarten"@de, "Tax types"@en, "Steuerarten"@de ;
  skos:notation "V.09.04.04" ;
  skos:narrower <http://zbw.eu/stw/descriptor/30540-6> .

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 .

zbwext:altLabelNarrower
  skos:definition """Lexical label for a narrower term which is
    not defined as a separate concept (according to ISO 25964, 8.4), sometimes
    referred to as 'upward posting'. Intended for use with
    skos:Concept, instead of using skos:altLabel."""@en ;
  rdfs:label "altLabelNarrower"@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 .

<http://zbw.eu/stw/descriptor/11646-4>
  rdfs:label "Alcohol tax"@en, "Alkoholbesteuerung"@de, "Wine taxation"@en, "Alcohol taxation"@en, "Branntweinsteuer"@de, "Alkoholsteuer"@de, "Biersteuer"@de, "Schaumweinsteuer"@de, "Sektsteuer"@de ;
  skos:broader <http://zbw.eu/stw/descriptor/30540-6> ;
  skos:prefLabel "Alkoholsteuer"@de, "Alcohol tax"@en ;
  a skos:Concept, zbwext:Descriptor .

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 .

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

zbwext:useInsteadNote
  rdfs:subPropertyOf skos:note ;
  skos:definition """For an aspect of the current concept use the 
    concept to which the note points instead of the current."""@en ;
  rdfs:comment """The note consists of a blank node. It contains 
    a rdfs:value literal which designates the aspect and a rdfs:seeAlso link to 
    the concept which should be used instead."""@en ;
  rdfs:label "useInsteadNote"@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 .

gnd:4157187-3
  rdfs:label "Getränkesteuer"@de ;
  skos:prefLabel "Getränkesteuer"@de ;
  skos:exactMatch <http://zbw.eu/stw/descriptor/30540-6> .