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Is a "domain object" any class that represents business rules?

I came across the term “domain object” and found several definitions on Google, but I just want to make sure my understanding is correct.

Is this just any class that represents business rules, because the word "domain" usually means rules that are specific to some local problems, such as how to calculate income tax.

So, the domain objects for calculating income tax will be the classes that you write to represent all tax rules?

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. TaxPayer. Taxes, Domain Service, , , .

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, -. . , , . , - , . , , .

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Source: https://habr.com/ru/post/1715749/

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