@prefix thesaurus: <http://metadata.un.org/thesaurus/> .
@prefix skos: <http://www.w3.org/2004/02/skos/core#> .
@prefix eu: <http://eurovoc.europa.eu/schema#> .
@prefix dc: <http://purl.org/dc/terms/> .
@prefix dc11: <http://purl.org/dc/elements/1.1/> .
@prefix rdf: <http://www.w3.org/1999/02/22-rdf-syntax-ns#> .
@prefix rdfs: <http://www.w3.org/2000/01/rdf-schema#> .
@prefix owl: <http://www.w3.org/2002/07/owl#> .

thesaurus:02
  a skos:ConceptScheme, eu:Domain ;
  skos:hasTopConcept thesaurus:020602 ;
  skos:prefLabel "تنمية إقتصادية وتمويل التنمية"@ar, "ECONOMIC DEVELOPMENT AND DEVELOPMENT FINANCE"@en, "DESARROLLO ECONOMICO Y FINANCIACION DEL DESARROLLO"@es, "DEVELOPPEMENT ECONOMIQUE ET FINANCEMENT DU DEVELOPPEMENT"@fr, "ЭКОНОМИЧЕСКОЕ РАЗВИТИЕ И ФИНАНСИРОВАНИЕ РАЗВИТИЯ"@ru, "经济发展和发展资金"@zh .

thesaurus:1001752
  a skos:Concept ;
  skos:broader thesaurus:020602 ;
  skos:prefLabel "الازدواج الضريبي"@ar, "DOUBLE TAXATION"@en, "DOBLE TRIBUTACION"@es, "DOUBLE IMPOSITION"@fr, "Двойное налогообложение"@ru, "双重征税"@zh .

thesaurus:1006401
  a skos:Concept ;
  skos:broader thesaurus:020602 ;
  skos:prefLabel "TAXATION"@en, "TRIBUTACION"@es, "FISCALITE"@fr, "课税"@zh, "النظام الضريبي"@ar, "Налогообложение"@ru .

thesaurus:1006384
  a skos:Concept ;
  skos:broader thesaurus:020602 ;
  skos:prefLabel "جمع الضرائب"@ar, "TAX COLLECTION"@en, "RECAUDACION DE IMPUESTOS"@es, "COLLECTE DES IMPOTS"@fr, "Сбор налогов"@ru, "收税"@zh .

thesaurus:1006381
  a skos:Concept ;
  skos:broader thesaurus:020602 ;
  skos:prefLabel "إدارة الضرائب"@ar, "TAX ADMINISTRATION"@en, "ADMINISTRACION FISCAL"@es, "ADMINISTRATION FISCALE"@fr, "Взимание налогов"@ru, "税务管理"@zh .

thesaurus:1006393
  a skos:Concept ;
  skos:broader thesaurus:020602 ;
  skos:prefLabel "الإصلاحات الضريبية"@ar, "TAX REFORM"@en, "REFORMA TRIBUTARIA"@es, "REFORME FISCALE"@fr, "Налоговая реформа"@ru, "税务改革"@zh .

thesaurus:1006399
  a skos:Concept ;
  skos:broader thesaurus:020602 ;
  skos:prefLabel "نظم الضرائب"@ar, "TAX SYSTEMS"@en, "SISTEMAS TRIBUTARIOS"@es, "SYSTEMES FISCAUX"@fr, "Налоговые системы"@ru, "税收制度"@zh .

thesaurus:1006395
  a skos:Concept ;
  skos:broader thesaurus:020602 ;
  skos:prefLabel "بحوث الضرائب"@ar, "TAX RESEARCH"@en, "INVESTIGACION FISCAL"@es, "RECHERCHE FISCALE"@fr, "Налоговые исследования"@ru, "税务研究"@zh .

thesaurus:1006397
  a skos:Concept ;
  skos:broader thesaurus:020602 ;
  skos:prefLabel "تقديرات إيرادات الضرائب"@ar, "TAX REVENUE ESTIMATING"@en, "ESTIMACION DE LOS INGRESOS FISCALES"@es, "ESTIMATION DES RECETTES FISCALES"@fr, "Расчет налоговых поступлений"@ru, "税收估计"@zh .

thesaurus:1006398
  a skos:Concept ;
  skos:broader thesaurus:020602 ;
  skos:prefLabel "إيرادات الضرائب"@ar, "TAX REVENUES"@en, "INGRESOS FISCALES"@es, "RECETTES FISCALES"@fr, "Налоговые поступления"@ru, "税收"@zh .

thesaurus:1006400
  a skos:Concept ;
  skos:broader thesaurus:020602 ;
  skos:prefLabel "معاهدات الضرائب"@ar, "TAX TREATIES"@en, "ACUERDOS FISCALES"@es, "TRAITES FISCAUX"@fr, "Договоры по вопросам налогообложения"@ru, "税务条约"@zh .

thesaurus:1005443
  a skos:Concept ;
  skos:broader thesaurus:020602 ;
  skos:prefLabel "ضريبة التسجيل"@ar, "REGISTRATION TAX"@en, "IMPUESTO DE INSCRIPCION"@es, "DROITS D'ENREGISTREMENT"@fr, "Регистрационный налог"@ru, "注册税"@zh .

thesaurus:1000804
  a skos:Concept ;
  skos:broader thesaurus:020602 ;
  skos:prefLabel "ضريبة الأرباح الرأسمالية"@ar, "CAPITAL GAINS TAX"@en, "IMPUESTO DE PLUSVALIA"@es, "IMPOT SUR LA PLUS-VALUE"@fr, "Налог на доходы от капитала"@ru, "资本利得税"@zh .

thesaurus:1003089
  a skos:Concept ;
  skos:broader thesaurus:020602 ;
  skos:prefLabel "ضريبة الدخل"@ar, "INCOME TAX"@en, "IMPUESTO A LA RENTA"@es, "IMPOT SUR LE REVENU"@fr, "Подоходный налог"@ru, "所得税"@zh .

thesaurus:1001321
  a skos:Concept ;
  skos:broader thesaurus:020602 ;
  skos:prefLabel "ضريبة أرباح الشركات"@ar, "CORPORATION TAX"@en, "IMPUESTO A LAS SOCIEDADES ANONIMAS"@es, "IMPOT SUR LES SOCIETES"@fr, "Корпоративный налог"@ru, "公司税"@zh .

thesaurus:1002183
  a skos:Concept ;
  skos:broader thesaurus:020602 ;
  skos:prefLabel "ضريبة الإنفاق"@ar, "EXPENDITURE TAX"@en, "IMPUESTO A LOS GASTOS"@es, "IMPOT SUR LES DEPENSES"@fr, "Налог с расходов"@ru, "消费税"@zh .

thesaurus:1003107
  a skos:Concept ;
  skos:broader thesaurus:020602 ;
  skos:prefLabel "ضريبة غير مباشرة"@ar, "INDIRECT TAXATION"@en, "TRIBUTACION INDIRECTA"@es, "IMPOSITION INDIRECTE"@fr, "Косвенное налогообложение"@ru, "间接税"@zh .

thesaurus:1005680
  a skos:Concept ;
  skos:broader thesaurus:020602 ;
  skos:prefLabel "ضريبة المبيعات"@ar, "SALES TAX"@en, "IMPUESTO A LAS VENTAS"@es, "IMPOT SUR LES VENTES"@fr, "Налог с продаж"@ru, "销售税"@zh .

thesaurus:1002682
  a skos:Concept ;
  skos:broader thesaurus:020602 ;
  skos:prefLabel "الهدايا"@ar, "GIFTS"@en, "OBSEQUIOS"@es, "DONS"@fr, "Дарение"@ru, "礼品"@zh .

thesaurus:1003214
  a skos:Concept ;
  skos:broader thesaurus:020602 ;
  skos:prefLabel "ضريبة الميراث والأيلولة"@ar, "INHERITANCE AND TRANSFER TAX"@en, "IMPUESTO A LA HERENCIA Y TRANSFERENCIA DE BIENES"@es, "DROITS DE SUCCESSION ET DE MUTATION"@fr, "Налог на наследование и дарение"@ru, "遗产和转让税"@zh .

thesaurus:1003795
  a skos:Concept ;
  skos:broader thesaurus:020602 ;
  skos:prefLabel "الضرائب المحلية"@ar, "LOCAL TAXATION"@en, "IMPUESTOS LOCALES"@es, "IMPOSITION LOCALE"@fr, "Местное налогообложение"@ru, "地方税"@zh .

thesaurus:1005912
  a skos:Concept ;
  skos:broader thesaurus:020602 ;
  skos:prefLabel "الضريبة المفردة"@ar, "SINGLE TAX"@en, "IMPUESTO UNICO"@es, "IMPOT UNIQUE"@fr, "Единый налог"@ru, "单一税"@zh .

thesaurus:1003600
  a skos:Concept ;
  skos:broader thesaurus:020602 ;
  skos:prefLabel "ضريبة الأراضي"@ar, "LAND TAX"@en, "IMPUESTO A LA TIERRA"@es, "IMPOT FONCIER"@fr, "Земельный налог"@ru, "土地税"@zh .

thesaurus:1005986
  a skos:Concept ;
  skos:broader thesaurus:020602 ;
  skos:prefLabel "اشتراكات الضمان الاجتماعي"@ar, "SOCIAL SECURITY CONTRIBUTIONS"@en, "CONTRIBUCIONES A LA SEGURIDAD SOCIAL"@es, "CONTRIBUTIONS A LA SECURITE SOCIALE"@fr, "Взносы на социальное обеспечение"@ru, "社会保障缴款"@zh .

thesaurus:1004768
  a skos:Concept ;
  skos:broader thesaurus:020602 ;
  skos:prefLabel "الضريبة على الرواتب"@ar, "PAYROLL TAX"@en, "IMPUESTO A LOS SALARIOS"@es, "IMPOT SUR LES SALAIRES"@fr, "Налог на заработную плату"@ru, "工薪税"@zh .

thesaurus:1006383
  a skos:Concept ;
  skos:broader thesaurus:020602 ;
  skos:prefLabel "تجنب الضرائب"@ar, "TAX AVOIDANCE"@en, "EVITACION TRIBUTARIA"@es, "EVASION FISCALE"@fr, "Избежание налогов"@ru, "避税"@zh .

thesaurus:1006388
  a skos:Concept ;
  skos:broader thesaurus:020602 ;
  skos:prefLabel "التهرب من دفع الضريبة"@ar, "TAX EVASION"@en, "EVASION TRIBUTARIA"@es, "FRAUDE FISCALE"@fr, "Уклонение от налогов"@ru, "逃税"@zh .

thesaurus:1006390
  a skos:Concept ;
  skos:broader thesaurus:020602 ;
  skos:prefLabel "الملاذات الضريبية"@ar, "TAX HAVENS"@en, "PARAISOS FISCALES"@es, "PARADIS FISCAUX"@fr, "Налоговые убежища"@ru, "避税地"@zh .

thesaurus:1006849
  a skos:Concept ;
  skos:broader thesaurus:020602 ;
  skos:prefLabel "ضريبة القيمة المضافة"@ar, "VALUE ADDED TAX"@en, "IMPUESTO AL VALOR AGREGADO"@es, "TAXE A LA VALEUR AJOUTEE"@fr, "Налог на добавленную стоимость"@ru, "增值税"@zh .

thesaurus:1006389
  a skos:Concept ;
  skos:broader thesaurus:020602 ;
  skos:prefLabel "الإعفاء الضريبي"@ar, "TAX EXEMPTION"@en, "EXENCION TRIBUTARIA"@es, "EXONERATION FISCALE"@fr, "Освобождение от налогов"@ru, "免税"@zh .

thesaurus:1001584
  a skos:Concept ;
  skos:broader thesaurus:020602 ;
  skos:prefLabel "بدل استهلاك الأصول"@ar, "DEPRECIATION ALLOWANCES"@en, "RESERVAS DE AMORTIZACION"@es, "PROVISIONS POUR AMORTISSEMENT"@fr, "Налоговые скидки на амортизацию"@ru, "折旧备抵"@zh .

thesaurus:1006387
  a skos:Concept ;
  skos:broader thesaurus:020602 ;
  skos:prefLabel "التخفيضات الضريبية"@ar, "TAX DEDUCTIONS"@en, "DEDUCCIONES TRIBUTARIAS"@es, "DEDUCTIONS FISCALES"@fr, "Налоговые вычеты"@ru, "扣税额"@zh .

thesaurus:1003386
  a skos:Concept ;
  skos:broader thesaurus:020602 ;
  skos:prefLabel "الاعتماد الضريبي للاستثمار"@ar, "INVESTMENT TAX CREDIT"@en, "CREDITO FISCAL A LAS INVERSIONES"@es, "AVOIR FISCAL SUR LES INVESTISSEMENTS"@fr, "Инвестиционные налоговые скидки"@ru, "投资税减免数"@zh .

thesaurus:1005177
  a skos:Concept ;
  skos:broader thesaurus:020602 ;
  skos:prefLabel "الضرائب"@ar, "PROGRESSIVE TAXATION"@en, "TRIBUTACION PROGRESIVA"@es, "IMPOSITION PROGRESSIVE"@fr, "Прогрессивное налогообложение"@ru, "累进纳税"@zh .

thesaurus:1005202
  a skos:Concept ;
  skos:broader thesaurus:020602 ;
  skos:prefLabel "ضريبة الممتلكات"@ar, "PROPERTY TAX"@en, "IMPUESTO A LA PROPIEDAD"@es, "IMPOT SUR LA PROPRIETE"@fr, "Налог на имущество"@ru, "财产税"@zh .

thesaurus:1006380
  a skos:Concept ;
  skos:broader thesaurus:020602 ;
  skos:prefLabel "محاسبة الضرائب"@ar, "TAX ACCOUNTING"@en, "CONTABILIDAD FISCAL"@es, "COMPTABILITE FISCALE"@fr, "Налоговая бухгалтерия"@ru, "税务会计"@zh .

thesaurus:1006382
  a skos:Concept ;
  skos:broader thesaurus:020602 ;
  skos:prefLabel "تدقيق حسابات الضرائب"@ar, "TAX AUDITING"@en, "AUDITORIA FISCAL"@es, "VERIFICATION FISCALE"@fr, "Налоговые проверки"@ru, "税务审计"@zh .

thesaurus:1006396
  a skos:Concept ;
  skos:broader thesaurus:020602 ;
  skos:prefLabel "عائدات الضرائب"@ar, "TAX RETURNS"@en, "DECLARACIONES DE IMPUESTOS"@es, "DECLARATIONS DE REVENUS"@fr, "Налоговые декларации"@ru, "纳税申报"@zh .

thesaurus:1006385
  a skos:Concept ;
  skos:broader thesaurus:020602 ;
  skos:prefLabel "محاكم الضرائب"@ar, "TAX COURTS"@en, "TRIBUNALES FISCALES"@es, "TRIBUNAUX FISCAUX"@fr, "Налоговые суды"@ru, "税务法庭"@zh .

thesaurus:1006392
  a skos:Concept ;
  skos:broader thesaurus:020602 ;
  skos:prefLabel "القوانين الضريبية"@ar, "TAX LAW"@en, "DERECHO TRIBUTARIO"@es, "DROIT FISCAL"@fr, "Налоговое право"@ru, "税法"@zh .

thesaurus:1006386
  a skos:Concept ;
  skos:broader thesaurus:020602 ;
  skos:prefLabel "الاعتمادات الضريبية"@ar, "TAX CREDITS"@en, "CREDITOS TRIBUTARIOS"@es, "CREDITS D'IMPOT"@fr, "Налоговые скидки"@ru, "税款抵减"@zh .

thesaurus:1007026
  a skos:Concept ;
  skos:broader thesaurus:020602 ;
  skos:prefLabel "الضريبة المحتبسة"@ar, "WITHHOLDING TAX"@en, "IMPUESTO RETENIDO EN LA FUENTE"@es, "IMPOSITION A LA SOURCE"@fr, "Налоговые удержания"@ru, "预扣税款"@zh .

thesaurus:1000756
  a skos:Concept ;
  skos:broader thesaurus:020602 ;
  skos:prefLabel "营业税"@zh, "ضريبة الأعمال التجارية"@ar, "BUSINESS TAX"@en, "IMPUESTO A LAS ACTIVIDADES COMERCIALES"@es, "IMPOT SUR LE CHIFFRE D'AFFAIRES"@fr, "Налог на предпринимателя"@ru .

thesaurus:1002167
  a skos:Concept ;
  skos:broader thesaurus:020602 ;
  skos:prefLabel "ضريبة الأرباح الاستثنائية"@ar, "EXCESS PROFITS TAX"@en, "IMPUESTO A LOS BENEFICIOS EXTRAORDINARIOS"@es, "IMPOT SUR LES SUPERBENEFICES"@fr, "Налог на сверхприбыль"@ru, "超额利润税"@zh .

thesaurus:1004453
  a skos:Concept ;
  skos:broader thesaurus:020602 ;
  skos:prefLabel "مؤسسات لا تبغي الربح"@ar, "NON-PROFIT CORPORATIONS"@en, "EMPRESAS SIN FINES DE LUCRO"@es, "SOCIETES A BUT NON LUCRATIF"@fr, "Некоммерческие организации"@ru, "非营利机构"@zh .

thesaurus:1006391
  a skos:Concept ;
  skos:broader thesaurus:020602 ;
  skos:prefLabel "الحوافز الضريبية"@ar, "TAX INCENTIVES"@en, "INCENTIVOS FISCALES"@es, "INCITATIONS FISCALES"@fr, "Налоговые стимулы"@ru, "税率奖励"@zh .

thesaurus:020602
  a skos:Concept, eu:MicroThesaurus ;
  dc:title "TAXATION"@en, "TRIBUTACION"@es, "FISCALITE"@fr, "课税"@zh, "НАЛОГООБЛОЖЕНИЕ"@ru, "النظام الضريبي"@ar ;
  skos:inScheme thesaurus:02 ;
  skos:topConceptOf thesaurus:02 ;
  skos:prefLabel "TAXATION"@en, "TRIBUTACION"@es, "FISCALITE"@fr, "课税"@zh, "НАЛОГООБЛОЖЕНИЕ"@ru, " النظام الضريبي"@ar ;
  skos:historyNote "Update of pref label in Arabic,  28 Aug. 2023"@ar ;
  skos:narrower thesaurus:1001752, thesaurus:1006401, thesaurus:1006384, thesaurus:1006381, thesaurus:1006393, thesaurus:1006399, thesaurus:1006395, thesaurus:1006397, thesaurus:1006398, thesaurus:1006400, thesaurus:1005443, thesaurus:1000804, thesaurus:1003089, thesaurus:1001321, thesaurus:1002183, thesaurus:1003107, thesaurus:1005680, thesaurus:1002682, thesaurus:1003214, thesaurus:1003795, thesaurus:1005912, thesaurus:1003600, thesaurus:1005986, thesaurus:1004768, thesaurus:1006383, thesaurus:1006388, thesaurus:1006390, thesaurus:1006849, thesaurus:1006389, thesaurus:1001584, thesaurus:1006387, thesaurus:1003386, thesaurus:1005177, thesaurus:1005202, thesaurus:1006380, thesaurus:1006382, thesaurus:1006396, thesaurus:1006385, thesaurus:1006392, thesaurus:1006386, thesaurus:1007026, thesaurus:1000756, thesaurus:1002167, thesaurus:1004453, thesaurus:1006391 ;
  dc11:identifier "02.06.02" ;
  eu:domain thesaurus:02 .

rdf:type
  rdfs:label "type" ;
  rdfs:comment "The subject is an instance of a class." .

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

dc:title
  rdfs:label "Title"@en ;
  rdfs:comment "A name given to the resource."@en ;
  rdfs:subPropertyOf dc11:title .

skos:inScheme
  rdfs:label "is in scheme"@en ;
  skos:definition "Relates a resource (for example a concept) to a concept scheme in which it is included."@en .

skos:topConceptOf
  rdfs:label "is top concept in scheme"@en ;
  skos:definition "Relates a concept to the concept scheme that it is a top level concept of."@en ;
  rdfs:subPropertyOf skos:inScheme .

skos:prefLabel
  rdfs:label "preferred label"@en ;
  rdfs: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."@en, "The range of skos:prefLabel is the class of RDF plain literals."@en, """skos:prefLabel, skos:altLabel and skos:hiddenLabel are pairwise
      disjoint properties."""@en ;
  skos:definition "The preferred lexical label for a resource, in a given language."@en ;
  rdfs:subPropertyOf rdfs:label .

skos:historyNote
  rdfs:label "history note"@en ;
  skos:definition "A note about the past state/use/meaning of a concept."@en ;
  rdfs:subPropertyOf skos:note .

skos:narrower
  rdfs:label "has narrower"@en ;
  rdfs:comment "Narrower concepts are typically rendered as children in a concept hierarchy (tree)."@en ;
  skos:definition "Relates a concept to a concept that is more specific in meaning."@en ;
  rdfs:subPropertyOf skos:narrowerTransitive .