@prefix agrovoc: <http://aims.fao.org/aos/agrovoc/> .
@prefix skosxl: <http://www.w3.org/2008/05/skos-xl#> .
@prefix ns0: <http://aims.fao.org/aos/agrontology#> .
@prefix dc: <http://purl.org/dc/terms/> .
@prefix xsd: <http://www.w3.org/2001/XMLSchema#> .
@prefix void: <http://rdfs.org/ns/void#> .
@prefix skos: <http://www.w3.org/2004/02/skos/core#> .
@prefix rdf: <http://www.w3.org/1999/02/22-rdf-syntax-ns#> .
@prefix ns1: <http://art.uniroma2.it/ontologies/vocbench#> .
@prefix owl: <http://www.w3.org/2002/07/owl#> .
@prefix rdfs: <http://www.w3.org/2000/01/rdf-schema#> .

agrovoc:xl_es_1299519590704
  a skosxl:Label ;
  ns0:hasRelatedTerm agrovoc:xl_es_1299519589820 ;
  dc:created "1987-04-13T00:00:00Z"^^xsd:dateTime ;
  void:inDataset <http://aims.fao.org/aos/agrovoc/void.ttl#Agrovoc> ;
  skos:notation "22420"^^agrovoc:AgrovocCode ;
  skosxl:literalForm "Impuestos indirectos"@es .

agrovoc:xDef_90271b0a
  rdf:value "Indirect taxes include value added tax (VAT) and excise duties on alcohol, tobacco and energy."@en ;
  ns1:hasSource "European Parliament. 2025. Indirect taxation https://www.europarl.europa.eu/thinktank/en/document/04A_FT(2017)N54617" ;
  dc:created "2025-07-18T10:27:23"^^xsd:dateTime .

agrovoc:xl_pt_1299519590429
  a skosxl:Label ;
  dc:created "1998-08-04T00:00:00Z"^^xsd:dateTime ;
  dc:modified "2021-06-16T21:24:42Z"^^xsd:dateTime ;
  void:inDataset <http://aims.fao.org/aos/agrovoc/void.ttl#Agrovoc> ;
  skos:notation "3836"^^agrovoc:AgrovocCode ;
  skosxl:literalForm "imposto indirecto"@pt .

agrovoc:xl_es_1299519589820
  a skosxl:Label ;
  ns0:hasRelatedTerm agrovoc:xl_es_1299519590704 ;
  dc:created "1981-01-23T00:00:00Z"^^xsd:dateTime ;
  void:inDataset <http://aims.fao.org/aos/agrovoc/void.ttl#Agrovoc> ;
  skos:notation "3836"^^agrovoc:AgrovocCode ;
  skosxl:literalForm "Tributación indirecta"@es .

agrovoc:xl_en_1299519589801
  a skosxl:Label ;
  dc:created "1981-01-09T00:00:00Z"^^xsd:dateTime ;
  void:inDataset <http://aims.fao.org/aos/agrovoc/void.ttl#Agrovoc> ;
  skos:notation "3836"^^agrovoc:AgrovocCode ;
  skosxl:literalForm "indirect taxation"@en .

agrovoc:xl_fr_1299519589864
  a skosxl:Label ;
  dc:created "1981-01-21T00:00:00Z"^^xsd:dateTime ;
  dc:modified "2021-05-24T17:34:42Z"^^xsd:dateTime ;
  void:inDataset <http://aims.fao.org/aos/agrovoc/void.ttl#Agrovoc> ;
  skos:notation "3836"^^agrovoc:AgrovocCode ;
  skosxl:literalForm "fiscalité indirecte"@fr .

<http://agrotermos.dados.embrapa.br/agrotermos>
  a owl:owOntology, skos:ConceptScheme ;
  skos:prefLabel "Agrotermos"@es, "Agrotermos"@en, "Agrotermos"@pt-BR .

skos:prefLabel rdfs:comment "A resource has no more than one value of skos:prefLabel per language tag."@en .
agrovoc:c_3836
  a skos:Concept ;
  ns0:includes agrovoc:c_8153, agrovoc:c_7616 ;
  ns0:isIncludedIn agrovoc:c_4301 ;
  dc:created "2012-02-03T16:52:02Z"^^xsd:dateTime ;
  dc:modified "2025-07-18T10:27:26"^^xsd:dateTime ;
  void:inDataset <http://aims.fao.org/aos/agrovoc/void.ttl#Agrovoc> ;
  skos:altLabel "Impuestos indirectos"@es ;
  skos:broader agrovoc:c_7626 ;
  skos:definition agrovoc:xDef_90271b0a ;
  skos:inScheme <http://agrotermos.dados.embrapa.br/agrotermos> ;
  skos:prefLabel "fiscalité indirecte"@fr, "indirect taxation"@en, "Tributación indirecta"@es, "imposto indirecto"@pt ;
  skosxl:altLabel agrovoc:xl_es_1299519590704 ;
  skosxl:prefLabel agrovoc:xl_fr_1299519589864, agrovoc:xl_en_1299519589801, agrovoc:xl_es_1299519589820, agrovoc:xl_pt_1299519590429 .

agrovoc:c_8153
  a skos:Concept ;
  ns0:isIncludedIn agrovoc:c_3836 ;
  skos:prefLabel "taxe à la valeur ajoutée"@fr, "Value Added Tax"@en, "Impuesto al valor agregado"@es, "imposto sobre o valor acrescentado"@pt .

agrovoc:c_7616
  a skos:Concept ;
  ns0:isIncludedIn agrovoc:c_3836 ;
  skos:prefLabel "Arancel"@es, "direitos aduaneiros"@pt, "tarif douanier"@fr, "tariffs"@en .

agrovoc:c_4301
  a skos:Concept ;
  ns0:includes agrovoc:c_3836 ;
  skos:prefLabel "direito nivelador"@pt, "Tasa parafiscal"@es, "prélèvement"@fr, "levies"@en .

agrovoc:c_7626
  a skos:Concept ;
  skos:narrower agrovoc:c_3836 ;
  skos:prefLabel "Impuesto"@es, "imposto"@pt, "impôt"@fr, "taxes"@en .