INFLUENCE OF TAXATION ACTIVITIES OF NATURAL AND LEGAL PERSONS ON THE VARIABILITY OF THE GENRE FORM OF THE LAW

Abstract

Linguistic literature has repeatedly noted that the language vocabulary consists of a number interconnected subsystems or sublanguages, that are special and general means of speech used in a certain sphere of human activity. Together, these subjunctives form a general lexical system of the language, which is interesting, diverse and still under investigation. A comprehensive study of the language vocabulary was and remains one of the most important problems of linguistics. The inseparable and constant connection of language with the life and activities of society is manifested in the fact that all processes of social development and scientific and technical progress are dynamically and multifacetedly reflected in the vocabulary. That is why, it is in the focus of modern research. Research on this issue in the official German legal language (the context of the German tax system) shows that the traditional division into the language of science, production and industrial jargon or slang does not apply to it. As noted by H. Brinkmann, the German legal language is a mixture of specific legal elements (he also calls them scientific) and colloquial legal ones, which, in fact, are nothing more than elements of the language of general use (the native language). This follows from the specific "lexical" dependence of any legal language on the national language. After all, the law regulating almost all spheres of social activity, is forced to constantly borrow words from the universal lexicon (or from other intra-linguistic terminological fields) and terminologicalize them in its own way. With the growth of the information demand of modern science, the number of professional vocabulary that serves various spheres of human social activity is increasing. Thanks to this, terminology, terminological fields, and systems have been very actively considered in recent decades. Nowadays, we use language as a system, a certain linguistic code made up of grammatical, logical, cultural and other laws. Legal language is its subsystem, in other words, a sublanguage or subcode.