Tetyana Garbuza
Candidate of Pedagogical Sciences, Associate Professor,
Head of the Department of Modern European Languages
State University of Trade and Economics,
Kyiv, Ukraine
e-mail: tanya.garbuza@gmail.com
ORCID ID: https://orcid.org/0000-0002-2346-5156
Olena Ohrimenko
Candidate of Philological Sciences,
Associate Professor, Department of Modern European Languages
Kyiv State University of Trade and Economics,
Kyiv, Ukraine
e-mail: o.okhrimenko@knute.edu.ua
ORCID ID: https://orcid.org/0000-0002-4428-8777
Yulia Radchenko
Senior Lecturer, Department of Modern European Languages
State University of Trade and Economics,
Kyiv, Ukraine
e-mail: y.radchenko@knute.edu.ua
ORCID ID: https://orcid.org/0000-0002-6534-4360
DOI: https://doi.org/10.24195/2616-5317-2025-41.8
SUMMARY
Tax texts, as an integral part of legal discourse, are an important tool for the implementation of the state fiscal policy. They are created in accordance with the norms of the legislative style, the main features of which are accuracy, unambiguity, formality and logical consistency. Tax law performs its regulatory function through the text, as it is the text that is the means of transmitting binding rules and regulations.
Tax documents in English and German are highly terminologically dense. The use of highly specialized concepts, legal and financial terms is inevitable, as they form the semantic core of the text. Terms such as tax liability or Steuervergünstigung often do not have full equivalents in Ukrainian, which makes it difficult to interpret them adequately. That is why it is important not only to know the terms, but also to understand the legal and cultural realities of the source languages.
Linguistically, tax texts are distinguished by neutral vocabulary, direct meaning of words, and the absence of emotionally colored expressions. The use of metaphors, hyperbole, and rhetorical devices is avoided. Impersonal constructions, infinitive and participial phrases, and complex sentences with logical subordination prevail. Such syntactic features ensure clarity of presentation and minimize the risk of ambiguous interpretation.
In addition, tax texts are characterized by a standardized structure, widespread use of clichés, formulas such as according to the provisions of the Act or gemдЯ § 34 EStG. The absence of emotionality, balanced tone, and formalized language ensure that the information is presented impartially and in compliance with legal norms.
Thus, the linguistic and stylistic features of tax texts in English and German are due to the need for accurate, logical and understandable formulation of legislative provisions governing tax legal relations within the respective legal systems.
Key words: tax texts, linguistic, term, term system, formalization.
REFERENCES
Dudnik T. (2013). Anhlomovni zapozychennia v ukrainskii finansovo- ekonomichnii terminolohii ta osoblyvosti yikh perekladu [English-language borrowings in Ukrainian financial and economic terminology and peculiarities of their translation]. Naukovyi visnyk Khersonskoho derzhavnoho universytetu [Scientific Bulletin of Kherson State University], №20, pp. 245–248 [in Ukrainian].
Karaban V. I. (2004). Pereklad anhliiskoi naukovoi i tekhnichnoi literatury: hramatychni trudnoshchi, leksychni, terminolohichni ta zhanrovo-stylistychni problemy [Translation of English scientific and technical literature: grammatical difficulties, lexical, terminological and genre-stylistic problems]. Vinnytsia : Nova knyha [in Ukrainian].
Lemish N. Ye. (2017). Korpusna metarozmitka spetsialnykh tekstiv z linhvoantropohenezu [Corpus meta-markup of special texts on linguistic anthropogenesis]. Naukovyi chasopys natsionalnoho pedahohichnoho universytetu imeni M. P. Drahomanova. Seriia 9: Suchasni tendentsii rozvytku mov [Scientific Journal of the National Pedagogical University Named After M. P. Dragomanov. Series 9: Modern Trends in Language Development], 15, pp. 139–152 [in Ukrainian].
Melnyk A. A. (2015). Pravova linhvistyka: osnovni rysy ta osoblyvosti [Legal linguistics: main features and peculiarities]. Administratyvne pravo i protses [Administrative law and process], 1 (11), pp. 365–373 [in Ukrainian].
Muraviova O. M., Kravtsova T. A., Obozna O. V. (2013). Osoblyvosti perekladu finansovo-ekonomichnykh terminiv inshomovnoho pokhodzhennia [Features of translation of financial and economic terms of foreign origin]. Ekonomichna stratehiia i perspektyvy rozvytku sfery torhivli ta posluh [Economic strategy and prospects for the development of trade and services], № 2 (1), pp. 246–253 [in Ukrainian].
Strukturni osoblyvosti perekladu skladnykh terminiv finansovoi leksyky z anhliiskoi movy na ukrainsku [Structural features of translation of complex financial vocabulary terms from English into Ukrainian]. URL: http://files/image/ konf_13/doklad_13_5_40.pdf
Eichhoff-Cyrus K. M., Strobel T. (2009). Einstellungen der Justiz zur Rechts- und Verwaltungssprache. Eine Trendumfrage. Der Sprachdienst, 53, pp. 133–151.
Chorna O. V. (2009). Ukrainska terminolohiia podatkovoi sfery: struktura, funktsionuvannia, formuvannia [Ukrainian tax terminology: structure, functioning, formation]: Thesis for the degree of Candidate of Sciences. Kyiv [in Ukrainian].