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

<http://voccade/vce/fatoGerador>
  skos:prefLabel "Fato gerador"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:related <http://voccade/vce/tributo> .

<http://voccade/vce/crimeContraAsFinancasPublicas>
  skos:prefLabel "Crime contra as finanças públicas"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:related <http://voccade/vce/tributo> .

<http://voccade/vce/contribuicaoEspecial>
  skos:prefLabel "Contribuição especial"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:broader <http://voccade/vce/tributo> .

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

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

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

<http://voccade/vce/codigoTributarioNacional>
  skos:prefLabel "Código Tributário Nacional"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:related <http://voccade/vce/tributo> .

<http://voccade/vce/exacao>
  skos:prefLabel "Exação"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:related <http://voccade/vce/tributo> .

<http://voccade/vce/substituicaoTributaria>
  skos:prefLabel "Substituição tributária"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:related <http://voccade/vce/tributo> .

<http://voccade/vce/politicaFiscal>
  skos:prefLabel "Política fiscal"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:related <http://voccade/vce/tributo> .

<http://voccade/vce/regimeTributario>
  skos:prefLabel "Regime tributário"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:related <http://voccade/vce/tributo> .

<http://voccade/vce/renunciaDeReceita>
  skos:prefLabel "Renúncia de receita"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:related <http://voccade/vce/tributo> .

<http://voccade/vce/contribuicaoDeMelhoria>
  skos:prefLabel "Contribuição de melhoria"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:broader <http://voccade/vce/tributo> .

<http://voccade/vce/cobranca>
  skos:prefLabel "Cobrança"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:related <http://voccade/vce/tributo> .

<http://voccade/vce/cpmf>
  skos:prefLabel "CPMF"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:related <http://voccade/vce/tributo> .

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

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

<http://voccade/vce/emprestimoCompulsorio>
  skos:prefLabel "Empréstimo compulsório"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:broader <http://voccade/vce/tributo> .

<http://voccade/vce/tributo>
  a skos:Concept, owl:NamedIndividual ;
  skos:related <http://voccade/vce/reformaTributaria>, <http://voccade/vce/isencaoTributaria>, <http://voccade/vce/cargaTributaria>, <http://voccade/vce/cobranca>, <http://voccade/vce/exacao>, <http://voccade/vce/csll>, <http://voccade/vce/administracaoTributaria>, <http://voccade/vce/ufir>, <http://voccade/vce/pedagio>, <http://voccade/vce/direitoTributario>, <http://voccade/vce/simplesNacional>, <http://voccade/vce/gestaoTributaria>, <http://voccade/vce/receitaTributaria>, <http://voccade/vce/aliquota>, <http://voccade/vce/capacidadeTributaria>, <http://voccade/vce/financasPublicas>, <http://voccade/vce/anistiaFiscal>, <http://voccade/vce/direitoFinanceiro>, <http://voccade/vce/devolucaoDeImpostos>, <http://voccade/vce/arrecadacaoDeImpostos>, <http://voccade/vce/cpmf>, <http://voccade/vce/politicaFiscal>, <http://voccade/vce/cide>, <http://voccade/vce/arrecadacaoDaReceita>, <http://voccade/vce/substituicaoTributaria>, <http://voccade/vce/regimeTributario>, <http://voccade/vce/crimeContraAsFinancasPublicas>, <http://voccade/vce/codigoTributarioNacional>, <http://voccade/vce/obrigacaoTributaria>, <http://voccade/vce/renunciaDeReceita>, <http://voccade/vce/desvinculacaoDeReceitasDaUniao>, <http://voccade/vce/fatoGerador>, <http://voccade/vce/creditoTributario> ;
  skos:prefLabel "Tributo"@pt-br ;
  skos:narrower <http://voccade/vce/emprestimoCompulsorio>, <http://voccade/vce/imposto>, <http://voccade/vce/contribuicaoDeMelhoria>, <http://voccade/vce/taxa>, <http://voccade/vce/contribuicaoEspecial> ;
  ns0:memberOf <http://voccade/vce/categoria/direito>, <http://voccade/vce/categoria/economiaFinancasEOrcamentoPublicos> ;
  skos:definition "É a parcela que a sociedade entrega ao Estado, em dinheiro, de forma obrigatória, para financiamento dos gastos públicos. (Fonte: SÃO PAULO. Secretaria da Fazenda. Glossário. Disponível em: <http://www.fazenda.sp.gov.br/educacao_fiscal/pages/Glossario/Glossario.shtm> Acesso em: 26 set 2014)."@pt-br .

<http://voccade/vce/gestaoTributaria>
  skos:prefLabel "Gestão tributária"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:related <http://voccade/vce/tributo> .

<http://voccade/vce/desvinculacaoDeReceitasDaUniao>
  skos:prefLabel "Desvinculação de Receitas da União"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:related <http://voccade/vce/tributo> .

<http://voccade/vce/aliquota>
  skos:prefLabel "Alíquota"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:related <http://voccade/vce/tributo> .

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

<http://voccade/vce/administracaoTributaria>
  skos:prefLabel "Administração tributária"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:related <http://voccade/vce/tributo> .

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/pedagio>
  skos:prefLabel "Pedágio"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:related <http://voccade/vce/tributo> .

<http://voccade/vce/creditoTributario>
  skos:prefLabel "Crédito tributário"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:related <http://voccade/vce/tributo> .

<http://voccade/vce/financasPublicas>
  skos:prefLabel "Finanças públicas"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:related <http://voccade/vce/tributo> .

<http://voccade/vce/csll>
  skos:prefLabel "CSLL"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:related <http://voccade/vce/tributo> .

<http://voccade/vce/ufir>
  skos:prefLabel "UFIR"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:related <http://voccade/vce/tributo> .

<http://voccade/vce/simplesNacional>
  skos:prefLabel "Simples nacional"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:related <http://voccade/vce/tributo> .

<http://voccade/vce/obrigacaoTributaria>
  skos:prefLabel "Obrigação tributária"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:related <http://voccade/vce/tributo> .

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

<http://voccade/vce/isencaoTributaria>
  skos:prefLabel "Isenção tributária"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:related <http://voccade/vce/tributo> .

<http://voccade/vce/anistiaFiscal>
  skos:prefLabel "Anistia fiscal"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:related <http://voccade/vce/tributo> .

<http://voccade/vce/receitaTributaria>
  skos:prefLabel "Receita tributária"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:related <http://voccade/vce/tributo> .

<http://voccade/vce/reformaTributaria>
  skos:prefLabel "Reforma tributária"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:related <http://voccade/vce/tributo> .

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

<http://voccade/vce/cide>
  skos:prefLabel "CIDE"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:related <http://voccade/vce/tributo> .

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

<http://voccade/vce/direitoFinanceiro>
  skos:prefLabel "Direito financeiro"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:related <http://voccade/vce/tributo> .

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

<http://voccade/vce/direitoTributario>
  skos:prefLabel "Direito tributário"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:related <http://voccade/vce/tributo> .

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