@prefix skos: <http://www.w3.org/2004/02/skos/core#> .

<http://www.irandoc.acir/onto/irandoc/AGR0016837>
  skos:broader <http://www.irandoc.acir/onto/irandoc/AGR0016840> ;
  skos:prefLabel "Income tax"@en, "مالیات بر درآمد"@fa ;
  a <http://www.irandoc.ac.ir/onto/irandoc-meta/Concept>, skos:Concept .

<http://www.irandoc.acir/onto/irandoc/AGR0016840>
  skos:prefLabel "Direct taxation"@en, "مالیات‌بندی مستقیم"@fa ;
  a <http://www.irandoc.ac.ir/onto/irandoc-meta/Concept>, skos:Concept ;
  skos:narrower <http://www.irandoc.acir/onto/irandoc/AGR0016837> .