Journal of Word Art – Сўз санъати халқаро журнали – Международный журнал искусства слова 8-том 4-сан (2025)
A PRAGMALINGUISTIC COMPARATIVE ANALYSIS OF THE TERMS “VALUE ADDED TAX” AND “SALES TAX”
Эргашева Турсуной Абдукаюмовна
Аннотация
This article is devoted to a pragmalinguistic comparative analysis of the terms “Value Added Tax” (VAT) and “Sales Tax” used in the tax systems of Uzbekistan, Russia, and the USA. The article analyzes the pragmatic features of tax terms, their context-dependence, precise legal meaning, variability in the translation process, and their role in international relations. It demonstrates the necessity of a profound study of tax terms from pragmalinguistic, legal, and economic perspectives and ensuring their correct usage to enhance the effectiveness of international cooperation.
прагмалингвистика, налог на добавленную стоимость, НДС, VAT, sales tax, налоговая терминология, международные налоговые системы, ошибки перевода, юридическое содержание, экономический механизмpragmalinguistics, value added tax, VAT, sales tax, tax terminology, international tax systems, translation errors, legal meaning, economic mechanismпрагмалингвистика, қўшилган қиймат солиғи, ҚҚС, VAT, sales tax, солиқ терминологияси, халқаро солиқ тизимлари, таржима хатолари, ҳуқуқий мазмун, иқтисодий механизм
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