@prefix skos: <http://www.w3.org/2004/02/skos/core#> .
@prefix owl: <http://www.w3.org/2002/07/owl#> .
@prefix ns0: <http://purl.org/umu/uneskos#> .
@prefix rdfs: <http://www.w3.org/2000/01/rdf-schema#> .
@prefix isothes: <http://purl.org/iso25964/skos-thes#> .

<http://voccade/vce/imposto>
  skos:narrower <http://voccade/vce/impostoEstadual>, <http://voccade/vce/impostoSobreServicosDeComunicacao>, <http://voccade/vce/impostoMunicipal>, <http://voccade/vce/impostoFederal> ;
  skos:related <http://voccade/vce/taxa>, <http://voccade/vce/contribuinte>, <http://voccade/vce/cargaTributaria>, <http://voccade/vce/devolucaoDeImpostos>, <http://voccade/vce/retencaoDeImpostos>, <http://voccade/vce/arrecadacaoDeImpostos>, <http://voccade/vce/arrecadacaoDaReceita>, <http://voccade/vce/contribuicaoSocial>, <http://voccade/vce/capacidadeTributaria> ;
  a owl:NamedIndividual, skos:Concept ;
  skos:prefLabel "Imposto"@pt-br ;
  skos:broader <http://voccade/vce/tributo>, <http://voccade/vce/receitaCorrente> ;
  ns0:memberOf <http://voccade/vce/categoria/economiaFinancasEOrcamentoPublicos>, <http://voccade/vce/categoria/direito> ;
  skos:altLabel "Tributación"@es, "Taxation"@en ;
  skos:definition "Taxas obrigatórias pagas ao Estado, que devem reverter à coletividade sob forma de benefícios de interesse geral. (Fonte: SANDRONI. Novíssimo dicionário de economia. Disponível em: < http://pt.scribd.com/doc/6965717/Paulo-Sandroni-NOVISSIMO-DICIONACIRIO-DE-ECONOMIA#scribd> Acesso em: 26 set 2014)."@pt-br .

<http://voccade/vce/tributo>
  skos:prefLabel "Tributo"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:narrower <http://voccade/vce/imposto> .

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

<http://voccade/vce/categoria/economiaFinancasEOrcamentoPublicos>
  a isothes:ConceptGroup, owl:NamedIndividual ;
  skos:prefLabel "Economia, Finanças e Orçamento públicos"@pt-br ;
  skos:member <http://voccade/vce/imposto> .

ns0:memberOf
  skos:definition "Identifies a concept collection."@en ;
  rdfs:label "memberOf"@en, "Membro de"@pt-br .

<http://voccade/vce/categoria/direito>
  skos:prefLabel "Direito"@pt-br ;
  a isothes:ConceptGroup, owl:NamedIndividual .

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://voccade/vce/arrecadacaoDeImpostos>
  skos:prefLabel "Arrecadação de impostos"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:related <http://voccade/vce/imposto> .

skos:definition
  rdfs:subPropertyOf skos:note ;
  skos:definition "Definição"@pt-br, "A statement or formal explanation of the meaning of a concept."@en ;
  rdfs:label "definition"@en .

<http://voccade/vce/retencaoDeImpostos>
  skos:prefLabel "Retenção de impostos"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:related <http://voccade/vce/imposto> .

<http://voccade/vce/arrecadacaoDaReceita>
  skos:prefLabel "Arrecadação da receita"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:related <http://voccade/vce/imposto> .

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, and no more than one value of skos:prefLabel without language tag."@en ;
  rdfs:label "preferred label"@en .

<http://voccade/vce/impostoEstadual>
  skos:prefLabel "Imposto estadual"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:broader <http://voccade/vce/imposto> .

<http://voccade/vce/taxa>
  skos:prefLabel "Taxa"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:related <http://voccade/vce/imposto> .

<http://voccade/vce/contribuicaoSocial>
  skos:prefLabel "Contribuição social"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:related <http://voccade/vce/imposto> .

<http://voccade/vce/impostoMunicipal>
  skos:prefLabel "Imposto municipal"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:broader <http://voccade/vce/imposto> .

skos:altLabel
  rdfs:subPropertyOf rdfs:label ;
  skos:definition "An alternative lexical label for a resource."@en ;
  rdfs:comment "The range of skos:altLabel is the class of RDF plain literals."@en, "skos:prefLabel, skos:altLabel and skos:hiddenLabel are pairwise disjoint properties."@en ;
  rdfs:label "alternative label"@en, "Termo alternativo"@pt-br .

<http://voccade/vce/receitaCorrente>
  skos:prefLabel "Receita corrente"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:narrower <http://voccade/vce/imposto> .

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 .

<http://voccade/vce/capacidadeTributaria>
  skos:prefLabel "Capacidade tributária"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:related <http://voccade/vce/imposto> .

<http://voccade/vce/devolucaoDeImpostos>
  skos:prefLabel "Devolução de impostos"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:related <http://voccade/vce/imposto> .

<http://voccade/vce/impostoFederal>
  skos:prefLabel "Imposto federal"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:broader <http://voccade/vce/imposto> .

<http://voccade/vce/cargaTributaria>
  skos:prefLabel "Carga tributária"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:related <http://voccade/vce/imposto> .

<http://voccade/vce/impostoSobreServicosDeComunicacao>
  skos:prefLabel "Imposto sobre serviços de comunicação"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:broader <http://voccade/vce/imposto> .

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://voccade/vce/contribuinte>
  skos:prefLabel "Contribuinte"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:related <http://voccade/vce/imposto> .