DITA is a structured writing format. Structure can have several meanings, all of which are relevant to DITA.
Every piece of text is made up of certain text structures, such as paragraphs, lists, and tables. DITA supports text structures through XML elements such as p, ol, and simpletable. The DITA markup specifies the text structures, but not how they will be published in different types of media. The formatting of text structures is determined by the output transformations and may be customized to meet the needs of a variety of different organizations and media.
There can be many forms of semantics captured in a document set. DITA captures some of these in topics and some of them in maps. If you are using a CMS, it may capture additional semantics.
Documents consist of a number of different elements that may be made up of the same basic text structures as the rest of the text, but have a special function within the structure of the document. For instance, both tables of contents and indexes are lists, but they play a special role in the document. Chapters and sections are just sequences of paragraphs and other text structures, yet they are meaningful in the structure of the document. In some cases, such as indexes and tables of contents, these structures can be generated from semantic information embedded in the source. For instance, a table of contents can be built by reading the titles of chapters and sections. DITA provides elements to describe common document semantics.
In some cases, the semantics of the content relate directly to the subject matter that the content describes. For instance, DITA supports tags that allow you to mark a piece of text as the name of a window in a software application (wintitle), or to mark a piece of text as applying only to a particular product.
In some cases, the semantics of the content relate to the audience that it is addressed to. For instance, a topic might be addressed to a particular role, or to a person with a particular level of experience. DITA provides an audience element to capture audience metadata.