Socio-Communicative Approach to the Borrowing in the Ukrainian Tax Terminology
Authors: Chorna Olena 
Published: March 2020

The influence of scientific terminology on the formation of the national language is manifested in the expansion of the terminological vocabulary of the Ukrainian language at the expense of words associated with new types of mental and practical activity, in interaction with the lexical system of living, spoken language, in categorical differentiation of lexemes (belonging to different categories – names processes, objects, phenomena, individuals, institutions), in the formation of the first system formations on the disparate terms basis. Tax terminology belongs to the ancient layers of the lexical system, its formation depends on many linguistic and extra-linguistic factors. The functioning of the tax vocabulary as a certain integral system, its development and ordering were the least studied of Ukrainian Linguistic issues. The least studied in linguistic-Ukrainian studies were the questions of the functioning of the tax vocabulary as a certain integral system, its development and organization.
The analysis of the historical background of economic activity in the Ukrainian language aspect, is closely linked to the Ukrainian political history.
In addition, we take into account the geopolitical situation that arose as a result of the distribution of Ukrainian lands for several centuries between different states, where Ukrainians followed to legislations of these countries, where the rights and status of the Ukrainian language manifested itself in different ways. Different linguistic and political orientations of the regions of Ukraine had influenced on the formation of the tax terminology on the Dnieper and Dniester territories.
As follows, there were extralinguistic factors of analyzed terms borrowing which had the main influence on the process, such as:
Integration processes in science, the high level of development of this science-applied discipline in the countries of Western Europe.
The long existence of Ukraine in conditions of economic, socio-political and cultural dependence on neighbouring states.
As a result of the historical and political factors, the stages of free, natural development of terminology, dominance in all spheres of special language, specifically Ukrainian vocabulary, as alternating with the stages of artificial Russification, polonization or Germanization of the economic vocabulary of the Ukrainian language with parallel withdrawal from the circulation of terms created on its own linguistic basis.
The sources of the Ukrainian tax terminology were such languages as Latin, Greek, French, German, Lithuanian, Italian, English, Turkish, Arabic, Polish.
The situation of uncertainty and ambiguity of approaches that has developed in Ukraine in the field of scientific language (scientific style in general) requires serious linguistic analysis and developing of specific recommendations for the creation and use of terms due to their solidity in science and the language, convenience, and the correspondence of the Ukrainian language system. That is why particular importance is the question of the correlation of the national language and foreign languages terms, the role of borrowing in the system of development modern Ukrainian terminology.
The best option is to use national terms if they correspond to the optimal aesthetic, linguistic and cultural characteristics, psychological characteristics. The situation of uncertainty ambiguity of approaches which has developed in Ukraine in the field of the scientific language, (the scientific style in general),needs serious linguistic analysis and making specific recommendations as for creating and using terms, considering on their solidity in science and language, convenience, compliance with the Ukrainian language system.