@prefix n9j: <http://data.loterre.fr/ark:/67375/N9J> .
@prefix owl: <http://www.w3.org/2002/07/owl#> .
@prefix skos: <http://www.w3.org/2004/02/skos/core#> .
@prefix isothes: <http://purl.org/iso25964/skos-thes#> .

n9j:-JK510DGR-3
  owl:sameAs <https://concepts.sagepub.com/social-science/concept/value-added_tax_fraud> ;
  skos:definition "European value-added tax (VAT) fraud is growing exponentially, both in degree and in level of cultivation, to the point that it is adversely affecting the accuracy of trade statistics of member states of the Organisation for Economic Co-operation and Development (OECD). Although estimates of VAT losses vary, the International VAT Association brackets losses from 60 billion to 100 billion euros per annum for all member states. [Source: Encyclopedia of Transnational Crime & Justice; Value-Added Tax Fraud]"@en ;
  a skos:Concept ;
  skos:inScheme n9j: ;
  skos:broader n9j:-Z70FNGX3-M ;
  skos:prefLabel "value-added tax fraud"@en .

n9j:-Z70FNGX3-M
  skos:prefLabel "crimes and criminal markets"@en ;
  a skos:Concept ;
  skos:narrower n9j:-JK510DGR-3 .

n9j:-concepts
  a isothes:ConceptGroup ;
  skos:prefLabel "concepts"@en ;
  skos:member n9j:-JK510DGR-3 .

n9j: a skos:ConceptScheme .