@prefix skos: <http://www.w3.org/2004/02/skos/core#> .
@prefix isothes: <http://purl.org/iso25964/skos-thes#> .
@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#> .

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

<http://voccade/vce/impostoProgressivo>
  skos:prefLabel "Imposto progressivo"@pt-br ;
  skos:definition "Diz-se do imposto em que a alíquota aumenta à proporção que os valores sobre os quais incide são maiores. Um exemplo disto é a Tabela do Imposto de Renda ¿ Pessoa Física, cuja alíquota varia de 15 a 27,5%, conforme a renda. (Fonte: GLOSSÁRIO de termos tributários e fiscais. Equipe Portal Tributário. Disponível em: < http://www.portaltributario.com.br/glossario.htm > Acesso em 14 abr. 2021)"@pt-br ;
  skos:related <http://voccade/vce/iptu>, <http://voccade/vce/irpf>, <http://voccade/vce/ipva> ;
  ns0:memberOf <http://voccade/vce/categoria/economiaFinancasEOrcamentoPublicos> ;
  a skos:Concept, 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 .

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 .

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/irpf>
  skos:prefLabel "IRPF"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:related <http://voccade/vce/impostoProgressivo> .

<http://voccade/vce/iptu>
  skos:prefLabel "IPTU"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:related <http://voccade/vce/impostoProgressivo> .

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