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

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/categoria/economiaFinancasEOrcamentoPublicos>
  skos:prefLabel "Economia, Finanças e Orçamento públicos"@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/impostoEstadual>
  skos:narrower <http://voccade/vce/icms>, <http://voccade/vce/itcd>, <http://voccade/vce/ipva> ;
  ns0:memberOf <http://voccade/vce/categoria/industriaComercioTurismoEServicos>, <http://voccade/vce/categoria/economiaFinancasEOrcamentoPublicos> ;
  skos:prefLabel "Imposto estadual"@pt-br ;
  skos:related <http://voccade/vce/leiKandir> ;
  skos:broader <http://voccade/vce/imposto> ;
  a skos:Concept, owl:NamedIndividual .

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

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 .

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

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

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

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

<http://voccade/vce/leiKandir>
  skos:prefLabel "Lei Kandir"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:related <http://voccade/vce/impostoEstadual> .

<http://voccade/vce/categoria/industriaComercioTurismoEServicos>
  a isothes:ConceptGroup, owl:NamedIndividual ;
  skos:prefLabel "Indústria, Comércio, Turismo e Serviços"@pt-br ;
  skos:member <http://voccade/vce/impostoEstadual> .

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