#VAT__value-added_tax__ad_valorem_tax  a tax levied on the difference between a commodity's price before taxes and its cost of production
  supertype:  #excise_tax__excise  a tax that is measured by the amount of business done (not on property or income from real estate)
     supertype:  #tax__revenue_enhancement  charge against a citizen's person or property or activity for the support of government
        supertype:  #levy  a charge imposed and collected
           supertype:  #charge.liabilities  financial liabilities (such as a tax); "the charges against the estate"
              supertype:  #liabilities__liabilitie  ('!' replaced by '-' since a liability (e.g. a loan) for someone may be seen as an asset by another or even the same person (e.g. a credit))$ anything that is owed to someone else
                 supertype:  #possession  anything owned or possessed
                    supertype:  pm#owned_entity__ownedentity
                       supertype:  pm#entity_playing_some_role  e.g., an agent, an owner
                          supertype:  pm#entity  something that can be "involved" in a situation
                             supertype:  pm#thing__something___T__t___3D_or_4D_thing_or_anything_else  any category (type or individual) is instance of this type; any type is also a subtype of this type
                          supertype:  pm#thing_that_can_be_seen_as_a_relation  usable as relation type
                             supertype:  pm#thing_playing_some_role  category to classify things according to roles/viewpoints; classification under this category is application-dependant
                                supertype:  pm#thing__something___T__t___3D_or_4D_thing_or_anything_else  any category (type or individual) is instance of this type; any type is also a subtype of this type

No statement uses or specializes #VAT; click here to add one.