has broader
sub property of: broaderTransitive
definition: Relates a concept to a concept that is more general in meaning.
comment: Broader concepts are typically rendered as parents in a concept hierarchy (tree).

scope note
sub property of: note
definition: A note that helps to clarify the meaning and/or the use of a concept.

has related
sub property of: semanticRelation
definition: Relates a concept to a concept with which there is an associative semantic relationship.
comment: skos:related is disjoint with skos:broaderTransitive

memberOf
definition: Identifies a concept collection.
label: Membro de @pt-br

Concept
type: Class

Competência tributária
broader: Competência
scope note: Possibilidade conferida pela Constituição Federal aos entes federativos de instituírem em seus territórios determinados tributos. Diante dessa autorização constitucional, o ente pode, por meio de lei stricto sensu, instituir o tributo em seu território. A competência tributária pode ser classificada ou repartida em seis espécies, são elas: privativa, comum, cumulativa, especial, residual e extraordinária. @pt-br
related: Receita tributária
related: Capacidade tributária
memberOf: Direito
type: Concept
type: NamedIndividual

Receita tributária
type: Concept
type: NamedIndividual
related: Competência tributária

preferred label
sub property of: label
definition: The preferred lexical label for a resource, in a given language.
comment: skos:prefLabel, skos:altLabel and skos:hiddenLabel are pairwise disjoint properties.
comment: The range of skos:prefLabel is the class of RDF plain literals.
comment: A resource has no more than one value of skos:prefLabel per language tag, and no more than one value of skos:prefLabel without language tag.

Competência
type: Concept
type: NamedIndividual
narrower: Competência tributária

Direito
type: ConceptGroup
type: NamedIndividual

Capacidade tributária
type: Concept
type: NamedIndividual
related: Competência tributária