OYBEK AHMEDOV[1]

Uzbek State World Languages University

LINGUISTIC ANALYSIS AND TRANSLATION PROBLEMS OF TAX AND CUSTOMS TERMS

АBSTRACT:

This article touches upon to study integral and differential peculiarities of English tax and customs terms in the process of translation. Lexemes penetrated from literary language into tax and customs terminological system (layer) express new lexical-semantic meanings due to the cognitive procedure. From this point of view translator faces much difficulties in order to interpret the terms adequacy from one language into another. As well as this article tackles to compile bilingual (Uzbek-English, English-Uzbek) “Tax and Customs” Dictionary.

KEY WORDS:

Translation, transformation, tax and customs terms, аadequacy, terminological system, cognitive, integral and differential peculiarities, lexical-semantic meaning.

A particular source in a foreign language consistently implement methods of grammatical, lexical, pragmatic and stylistic transformation in translation process. If used in the translation method of grammatical transformation is due to the correlation in the internal structure of languages, stylistic transformation comes from the mutual differential properties in the semantic content of lexemes. Each token of language reflects the concept that it represents. In semantic structure of the word expresses this or that feature of the concept. This phenomenon is observed in the British tax and customs terms, some of which have a token on the cognitive basis.

Since the concept of having integral and differential characteristics, and related tax and customs terms can not be transferred one-word tokens, they are transferred through a combination of two or more units. It is known that between the British tax and customs terminological and literary language, there is a direct link, by which in the language system there are various semantic processes. Common tokens are included in certain layers term system without changing the lexical form was used extensively on the cognitive basis for the transfer of new values in the terminology of the tax and customs areas of the English language.

Some syntactic units having stylistic coloring, present certain difficulties when translated as terms. In general linguistics adequate translation stylistically colored units is considered a difficult and important problem. This phenomenon does not shy away from the system and terminology. More often it is seen in phrases with connotation semantics. Identification of semantic and pragmatic properties of similar units in the structure of the tax and customs of English terms, requires reference to a bilingual (English-Uzbek) Dictionary.

As correctly noted scholar and linguist A. Fedorov, "... any language feature may directly or indirectly serve to transfer the stylistic concept: each linguistic phenomenon, regardless of semantic body to express ideas, to some extent, can acquire a stylistic coloring."

This view is fully applies to the tax and customs terminological units English. Thus, these properties of language features, with all their linguistic features are moving closer comparative stylistics and the theory of translation, which are based on the concepts lingua-translation study. It is also recognized is that resort to the attention studied in terms of comparative phrases in English and Uzbek languages, they meet each other with a substantive, stylistic and pragmatic sides is that special factor that directly provides adequate translation.

This view is fully applies to the tax and customs terminological units English. Thus, these properties of language features, with all their linguistic features are moving closer comparative stylistics and the theory of translation, which are based on the concepts lingua-translation study.

It is also recognized is that resort to the attention studied in terms of comparative phrases in English and Uzbek languages, they meet each other with a substantive, stylistic and pragmatic sides that special factor that directly provides adequate translation. Quite right K. Musaev said: "The problems of style have a special place in the linguistic translation. As the object of linguistic analysis of the style in many ways closely connected with the transfer. All of the features inherent style, are also relevant to studies of linguistic translation and require mainstreaming linguistic analysis according to factors such language as structure, norms and traditions”

As stylistic unity in some cases contain figurative art and visual tools, they are the expression of stylistic coloring. Such events can be identified and in the transfer of tax and customs terms of English.

For example: the lexeme Brake – has the meaning: 1) brake - “тормоз” 2) "an obstruction economic development through higher tax payments" - “преграждение экономического развития путем повышения налоговых платежей”. Lexeme “shield” – means 1) “shield” - “щит” 2) "The reduction of the tax burden" - “снижение налогового бремени”. The lexeme “Barrier” has lexical meanings 1) a "hedge - преграда" 2) "to restrict imports by raising tariffs - ограничение импорта с помощью повышения таможенных тарифов". Lexeme “haven” expresses 1) ) "harbor, port," and in a special terminology, by the rules of the tax legislation, is used in a value of goods” - “гавань, порт”, 2) "create the necessary conditions by providing state tax incentives to attract foreign investment" - “создание необходимых условий путем предоставления государством налоговых льгот для привлечения иностранных инвестиций”. Lexeme “heaven” – a lexical meaning 1) "sky, heaven" - “небо, рай”, but in terminology it expresses as 2) "territory in which the tax and customs duties are levied at low rates" - “территория, на которой налоговые и таможенные платежи взимаются в низких ставках”. Let’s pay attention to the translation of the words as following:

English: It is not unusual for companies to shift their headquarters to a tax haven when they fear political hazards in the country in which they are based[2].

Uzbek: Сармояси юқори самара берадиган компанияларга шарт-шароит яратган давлатнинг сиёсий таҳликалари туфайли маъмурий бошқармаларини ўзгартириб туриши ғайри оддий ҳол эмас[3].

Russian: Наблюдаются случаи, когда государство, предоставляющее условия компаниям с высокими результатами капитальных вложений, по причине политической опасности иногда прибегает к изменению способов администрирования.

Аs well as: Tax havens are also popular with criminals as means by which their illgotten gains can be «laundered» and come out clean[4].

Uzbek: Имтиёзли солиқлардан ҳуфиёна маблағ ўзлаштирган шахс жавобгарликдан қутулиб қолиши ҳам мумкин[5].

Russian: Лицо, получившее скрытую прибыль от льготного налогообложения, может избежать ответственности.

Terminology covers all aspects of human activity, so there is a natural and socially important this fact, when the transition from tokens literary language terminological occurs after a certain conceptual stage. Terms refer to the language, and the language is inherent human being, whose work is the basis of society. Therefore, research on cognitive linguistics directly linked to the principles of the anthropocentric direction emerged in modern linguistics recently. For example: the word translated brainpower as tracing "the power of the brain" and is used as a term to mean "a high degree of understanding" (with improvement of the tax mechanism.) Brainstorming - means "brainstorming", and the term - "a public discussion on the problems of this area. Denotative meaning of the word brain "thinking body of man" . The merger with the components of power, storming the transformation of values and creates a kind of art-graphic means - a metaphor, which is converted into a special on their semantics stylistic unity.

During our research we reviewed and analyzed the extensive literature on the various sectors of the economy, banking, financial, tax and customs terms as well as materials of newspapers and magazines. As for the analysis of the tax and customs terms were studied "Modern Sensible Tax Dictionary"(edited by A.V. Nachalova, 2006), "The New English-Russian Dictionary of Economics"(edited by I.F. Jdanov, 2005), "Dictionary of Economics and Finance "(edited by A.V. Anekina, 1993)," Tax Glossary"(edited by A.V. Nachalova, 2004), "The English-Russian Dictionary of Abbreviations Economic Terms "(edited by I.F. Jdanov, 2004) "The English-Russian Dictionary Commercial Directory" (edited by I.G.Anokhin, 1992), "International Banking terms" (edited by M. Oymahamedova, S.Rakhimov, Rakhmatova G., 1999), «English-Russian Glossary of Terms on External Economic Activity»(V.V. Martynov, 2004)," Dictionary of Audit, Tax and Budgetary Terms "(edited by N. Sychev, V.V. Ilin, 2003).

It should be noted that the structure of some combinations that are included in the tax and customs terminological, and contains the names of animals. According to its characteristics can be divided into two lexical-semantic groups: a) the names of domestic animals; b) the names of wild animals.

   For adequate translation of such units need to be fluent in the language of the source, to know ways of life, and national traditions of the people - the carrier of the language. As stylistic units containing the names of animals, very often polysemantically, translation of these combinations by selecting appropriate options lexically not always yield positive results.

Such stylistic expression penetrate tax and customs terminological system failure due to denote each concept is a single term and the need to transfer the lexical-semantic definitions between close scientific concepts. Thus, to achieve its goals in the process of translation of texts containing such units should seek full account of the semantics of words and choose a partially overlapping alternative translation. If the translator is well aware of the national-cultural flavor, the conditions of life and customs of bilingual people, they will achieve adequate translation.

Stylistic and phraseological units from one language to another can be transferred by means of tracing, descriptive way, the selection of an alternative, as well as the use of equivalent means.

Our experience shows that the use of the above four ways when translated into the Uzbek language terms as stylistic units contained in the British tax and customs terminological often leads to negative results. For example: token “Watch-dog”- "faithful dog" as a special word means "committee, a group, a person to protect human rights", and "commission for the control of corruption." Tokens of this type acquire terminological semantics based on designations are useful to man properties of animals. Here in terms revealed a positive attitude to the subject. For example: the word “сash-cow” - «cash cow, pet benefiting" as the term is used to mean "good business", "profitable business (farming)," which requires no extra costs for advertising. Consider the use of other words, naming the animals.

Bear - bear-1) reseller (speculator), 2) a broker - a person, affecting the price reduction: bear-market-bearish market, where prices fall; covered bear-protected bear-speculator (middleman), the person selling the shares ( for cash). Pressure on bears – the destruction of the "bears", the event against the dealers, according to which "bears" are forced to buy foreign currency above the realizable value (TDS 1999, 75). Stale bear - a bear caught in a hopeless situation, the loser middleman (broker).

As noted above, the translation of the terms you may notice that the transfer of stylistic values is based on the characteristics of the animals in accordance with the terms of using the term. The study of terminological combinations suggests that they reflect the direct stylistic contrast and have an ironic tinge. And when used in the economic sphere perform negative function (like a giant bear wild animal does not give man a direct benefit). In the tokens with the semantics of the subject, bearing or not beneficial to the person, and contains the value of the process, which to some extent affects the economic sphere. The above examples of terms on its semantics based on cognition and the implications for them and expressive imagery. Stylistic unity arise from the observation of human life.

REFERENCES:

1.Nachalova A.V. Nalogoviy slovar. -M., 2004.

2.Osikova L.N. Angliyskiy yazik: nalogi i nalogooblojenie. -M., 2006.

3.Fedorov A.V. Ocherki obshey i sopostavitelnogo stilistiki. -M., Vishaya shkola. 1971.

4. Musaev K. Tarjima nazariyasi asoslari. -Toshkent, 2005.

5. Muminov. A Guide To Simultaneous Translation.- T., 2009.

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[1]Researcher of Uzbek State world languages university

[2]Оsikova L.N. Аngliyskiy yazik: nalogi i nalogoblojenye.- М., 2006, S.40.

[3]Fragments of the texts were translated by the author .

[4]Оsikova L.N. Тhe same source. P.- 40-41.

[5]Fragments of the texts were translated by the author .

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