NOMINATIONS OF THE TAX SPHERE IN THE MODERN UKRAINIAN LANGUAGE (BY SUBJECTS AND OBJECTS OF TAXATION)

Abstract

Purpose. The purpose of the article is to identify the composition of the nominations of the tax sphere in the modern Ukrainian language and to analyze the semantic and structural features of their functioning in the context of socio-economic processes.

Methods. The following methods of linguistic analysis are used in the work: a) descriptive (reception of classification and systematization); b) comparative-historical (reception of chronology); c) structural (component analysis).

Results. The tax nominations allocated by subjects and objects of taxation are investigated. In the modern Ukrainian language of the twentieth century – the beginning XXI century identified subgroups of tax vocabulary: the names of the subjects of the taxation process (collectors and payers); the names of organizations and institutions that carry out the taxation process; the names of the documents, rights and obligations of taxable persons. The studied names are based on structural models and are divided into one-component, two-component, three-component and multicomponent analytical compounds. One-component names are derivatives of -ник (скарбник), -ець (податківець), -ач (стягувач), -атор (таксатор). Most of the nominations are borrowed from other languages (from Latin: агент, from English: брокер, from Italian: банкрут, etc.). The most productive were two-component tokens, represented by noun-adjective phrases: орган податковий etc. Three-component nominations are built on the model “noun + adjective + noun” (суб’єкт податкового права). Among the multicomponent analytical compounds are names such as subordinate clauses, for example: особа, яка ухиляється від сплати податків.

Conclusions. The most productive among the names of the tax sphere, selected by subjects and objects, were noun-adjective phrases. Among the taxes names are common internationalisms. The studied names form a dynamic lexical-semantic group of words that has a systemic character.