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

<https://concepts.sagepub.com/social-science/concept/international_accounting>
  skos:prefLabel "international accounting"@en ;
  a skos:Concept ;
  skos:narrower <https://concepts.sagepub.com/social-science/concept/value_added_tax> .

<https://concepts.sagepub.com/social-science/concept/value_added_tax>
  skos:definition "Value added tax (VAT) is a type of tax on goods and services levied by the government in which they are sold. In some countries, such as Australia, Canada, Egypt, and New Zealand, the VAT is called a “goods and services tax” (GST). [Source: <a href=\"https://sk.sagepub.com/reference/businesstoday/n958.xml\" target=\"_blank\" data-id=\"to-sk\">Encyclopedia of Business in Today's World; Value Added Tax</a>]"@en ;
  skos:broader <https://concepts.sagepub.com/social-science/concept/taxes>, <https://concepts.sagepub.com/social-science/concept/taxation>, <https://concepts.sagepub.com/social-science/concept/international_accounting>, <https://concepts.sagepub.com/social-science/concept/indirect_taxation>, <https://concepts.sagepub.com/social-science/concept/accounting_ethics> ;
  skos:prefLabel "value added tax"@en ;
  a skos:Concept .

<https://concepts.sagepub.com/social-science/concept/indirect_taxation>
  skos:prefLabel "indirect taxation"@en ;
  a skos:Concept ;
  skos:narrower <https://concepts.sagepub.com/social-science/concept/value_added_tax> .

<https://concepts.sagepub.com/social-science/concept/accounting_ethics>
  skos:prefLabel "accounting ethics"@en ;
  a skos:Concept ;
  skos:narrower <https://concepts.sagepub.com/social-science/concept/value_added_tax> .

<https://concepts.sagepub.com/social-science/concept/taxation>
  skos:prefLabel "taxation"@en ;
  a skos:Concept ;
  skos:narrower <https://concepts.sagepub.com/social-science/concept/value_added_tax> .

<https://concepts.sagepub.com/social-science/concept/conceptgroup/concepts>
  a skos:Collection, isothes:ConceptGroup ;
  skos:prefLabel "concepts"@en ;
  skos:member <https://concepts.sagepub.com/social-science/concept/value_added_tax> .

<https://concepts.sagepub.com/social-science/concept/taxes>
  skos:prefLabel "taxes"@en ;
  a skos:Concept ;
  skos:narrower <https://concepts.sagepub.com/social-science/concept/value_added_tax> .