| 
                                    
                                        gptkbp:instanceOf
                                    
                                 | 
                                
                                    
                                        
                                            gptkb:tax_law
                                        
                                         
                                    
                                 | 
                            
                        
                            
                                | 
                                    
                                        gptkbp:administeredBy
                                    
                                 | 
                                
                                    
                                        
                                            gptkb:Internal_Revenue_Service
                                        
                                         
                                    
                                        
                                            gptkb:Australian_Taxation_Office
                                        
                                         
                                    
                                        
                                            gptkb:Canada_Revenue_Agency
                                        
                                         
                                    
                                        
                                            gptkb:Central_Board_of_Direct_Taxes
                                        
                                         
                                    
                                        
                                            gptkb:HM_Revenue_&_Customs
                                        
                                         
                                    
                                 | 
                            
                        
                            
                                | 
                                    
                                        gptkbp:appliesTo
                                    
                                 | 
                                
                                    
                                        
                                            
                                            Corporations
                                        
                                        
                                         
                                    
                                        
                                            
                                            Individuals
                                        
                                        
                                         
                                    
                                 | 
                            
                        
                            
                                | 
                                    
                                        gptkbp:basisFor
                                    
                                 | 
                                
                                    
                                        
                                            
                                            Income
                                        
                                        
                                         
                                    
                                 | 
                            
                        
                            
                                | 
                                    
                                        gptkbp:canBe
                                    
                                 | 
                                
                                    
                                        
                                            
                                            Flat
                                        
                                        
                                         
                                    
                                        
                                            
                                            Progressive
                                        
                                        
                                         
                                    
                                        
                                            
                                            Regressive
                                        
                                        
                                         
                                    
                                 | 
                            
                        
                            
                                | 
                                    
                                        gptkbp:deductions
                                    
                                 | 
                                
                                    
                                        
                                            
                                            Allowable expenses
                                        
                                        
                                         
                                    
                                 | 
                            
                        
                            
                                | 
                                    
                                        gptkbp:excludes
                                    
                                 | 
                                
                                    
                                        
                                            
                                            Certain incomes
                                        
                                        
                                         
                                    
                                 | 
                            
                        
                            
                                | 
                                    
                                        gptkbp:existsIn
                                    
                                 | 
                                
                                    
                                        
                                            gptkb:Australia
                                        
                                         
                                    
                                        
                                            gptkb:Brazil
                                        
                                         
                                    
                                        
                                            gptkb:Canada
                                        
                                         
                                    
                                        
                                            gptkb:China
                                        
                                         
                                    
                                        
                                            gptkb:France
                                        
                                         
                                    
                                        
                                            gptkb:Germany
                                        
                                         
                                    
                                        
                                            gptkb:India
                                        
                                         
                                    
                                        
                                            gptkb:Japan
                                        
                                         
                                    
                                        
                                            gptkb:Russia
                                        
                                         
                                    
                                        
                                            gptkb:South_Africa
                                        
                                         
                                    
                                        
                                            gptkb:United_Kingdom
                                        
                                         
                                    
                                        
                                            gptkb:United_States
                                        
                                         
                                    
                                 | 
                            
                        
                            
                                | 
                                    
                                        gptkbp:introducedIn
                                    
                                 | 
                                
                                    
                                        
                                            gptkb:United_Kingdom
                                        
                                         
                                    
                                        
                                            
                                            1799
                                        
                                        
                                         
                                    
                                 | 
                            
                        
                            
                                | 
                                    
                                        gptkbp:leviedBy
                                    
                                 | 
                                
                                    
                                        
                                            
                                            Governments
                                        
                                        
                                         
                                    
                                 | 
                            
                        
                            
                                | 
                                    
                                        gptkbp:notableCollection
                                    
                                 | 
                                
                                    
                                        
                                            
                                            Tax authorities
                                        
                                        
                                         
                                    
                                 | 
                            
                        
                            
                                | 
                                    
                                        gptkbp:penalty
                                    
                                 | 
                                
                                    
                                        
                                            
                                            Evasion
                                        
                                        
                                         
                                    
                                        
                                            
                                            Late payment
                                        
                                        
                                         
                                    
                                 | 
                            
                        
                            
                                | 
                                    
                                        gptkbp:purpose
                                    
                                 | 
                                
                                    
                                        
                                            
                                            Revenue generation
                                        
                                        
                                         
                                    
                                 | 
                            
                        
                            
                                | 
                                    
                                        gptkbp:relatedTo
                                    
                                 | 
                                
                                    
                                        
                                            gptkb:Sales_tax
                                        
                                         
                                    
                                        
                                            gptkb:Corporate_tax
                                        
                                         
                                    
                                        
                                            gptkb:Payroll_tax
                                        
                                         
                                    
                                        
                                            
                                            Property tax
                                        
                                        
                                         
                                    
                                        
                                            
                                            Capital gains tax
                                        
                                        
                                         
                                    
                                        
                                            
                                            Alternative minimum tax
                                        
                                        
                                         
                                    
                                        
                                            
                                            Carbon tax
                                        
                                        
                                         
                                    
                                        
                                            
                                            Customs duty
                                        
                                        
                                         
                                    
                                        
                                            
                                            Dividend tax
                                        
                                        
                                         
                                    
                                        
                                            
                                            Estate tax
                                        
                                        
                                         
                                    
                                        
                                            
                                            Excise tax
                                        
                                        
                                         
                                    
                                        
                                            
                                            Gift tax
                                        
                                        
                                         
                                    
                                        
                                            
                                            Inheritance tax
                                        
                                        
                                         
                                    
                                        
                                            
                                            Luxury tax
                                        
                                        
                                         
                                    
                                        
                                            
                                            Poll tax
                                        
                                        
                                         
                                    
                                        
                                            
                                            Self-employment tax
                                        
                                        
                                         
                                    
                                        
                                            
                                            Sin tax
                                        
                                        
                                         
                                    
                                        
                                            
                                            Social security tax
                                        
                                        
                                         
                                    
                                        
                                            
                                            Surtax
                                        
                                        
                                         
                                    
                                        
                                            
                                            Tariff
                                        
                                        
                                         
                                    
                                        
                                            
                                            Transfer tax
                                        
                                        
                                         
                                    
                                        
                                            
                                            Value-added tax
                                        
                                        
                                         
                                    
                                        
                                            
                                            Wealth tax
                                        
                                        
                                         
                                    
                                        
                                            
                                            Withholding tax
                                        
                                        
                                         
                                    
                                 | 
                            
                        
                            
                                | 
                                    
                                        gptkbp:requires
                                    
                                 | 
                                
                                    
                                        
                                            
                                            Filing tax returns
                                        
                                        
                                         
                                    
                                 | 
                            
                        
                            
                                | 
                                    
                                        gptkbp:bfsParent
                                    
                                 | 
                                
                                    
                                        
                                            gptkb:Irish_Revenue_Commissioners
                                        
                                         
                                    
                                 | 
                            
                        
                            
                                | 
                                    
                                        gptkbp:bfsLayer
                                    
                                 | 
                                
                                    
                                        
                                            
                                            6
                                        
                                        
                                         
                                    
                                 | 
                            
                        
                            
                                | 
                                    
                                        https://www.w3.org/2000/01/rdf-schema#label
                                    
                                 | 
                                
                                    
                                        
                                            
                                            Income Tax
                                        
                                        
                                         
                                    
                                 |