A PRAGMALINGUISTIC COMPARATIVE ANALYSIS OF THE TERMS “VALUE ADDED TAX” AND “SALES TAX”
Keywords:
pragmalinguistics, value added tax, VAT, sales tax, tax terminology, international tax systems, translation errors, legal meaning, economic mechanismAbstract
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.
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