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.
| Mualliflar | Эргашева Турсуной Абдукаюмовна |
|---|---|
| Jurnal | Journal of Word Art – Сўз санъати халқаро журнали – Международный журнал искусства слова |
| Nashriyot | Самарқанд давлат университети, , «Expert Lawyers» MЧЖ |
| ISSN | 2017-2020, 2017-2022 |
| Nashr sanasi | 2026-06-09 |
| Jild | 8 |
| Son | 4 |
| Til | Ingliz |
| Ilmiy soha | Filologiya |
| Indeksga qo‘shilgan | 2026-08-26 |
прагмалингвистика, налог на добавленную стоимость, НДС, VAT, sales tax, налоговая терминология, международные налоговые системы, ошибки перевода, юридическое содержание, экономический механизм, pragmalinguistics, value added tax, VAT, sales tax, tax terminology, international tax systems, translation errors, legal meaning, economic mechanism, прагмалингвистика, қўшилган қиймат солиғи, ҚҚС, VAT, sales tax, солиқ терминологияси, халқаро солиқ тизимлари, таржима хатолари, ҳуқуқий мазмун, иқтисодий механизм
| APA | Эргашева Турсуной Абдукаюмовна (2026). A PRAGMALINGUISTIC COMPARATIVE ANALYSIS OF THE TERMS “VALUE ADDED TAX” AND “SALES TAX”. Journal of Word Art – Сўз санъати халқаро журнали – Международный журнал искусства слова, 8(4). https://tadqiqot.uz/index.php/art/article/view/14170 |
|---|---|
| GOST (OAK) | Эргашева Турсуной Абдукаюмовна A PRAGMALINGUISTIC COMPARATIVE ANALYSIS OF THE TERMS “VALUE ADDED TAX” AND “SALES TAX” // Journal of Word Art – Сўз санъати халқаро журнали – Международный журнал искусства слова. – 2026. – T. 8, № 4. |
| MLA | Эргашева Турсуной Абдукаюмовна. “A PRAGMALINGUISTIC COMPARATIVE ANALYSIS OF THE TERMS “VALUE ADDED TAX” AND “SALES TAX”.” Journal of Word Art – Сўз санъати халқаро журнали – Международный журнал искусства слова, 8(4), 2026. https://tadqiqot.uz/index.php/art/article/view/14170 |
| Chicago | Эргашева Турсуной Абдукаюмовна. “A PRAGMALINGUISTIC COMPARATIVE ANALYSIS OF THE TERMS “VALUE ADDED TAX” AND “SALES TAX”.” Journal of Word Art – Сўз санъати халқаро журнали – Международный журнал искусства слова, 8(4) (2026). https://tadqiqot.uz/index.php/art/article/view/14170 |
| Harvard | Эргашева Турсуной Абдукаюмовна (2026) ‘A PRAGMALINGUISTIC COMPARATIVE ANALYSIS OF THE TERMS “VALUE ADDED TAX” AND “SALES TAX”’, Journal of Word Art – Сўз санъати халқаро журнали – Международный журнал искусства слова, 8(4). https://tadqiqot.uz/index.php/art/article/view/14170 |
| BibTeX | @article{article2026,
title = {A PRAGMALINGUISTIC COMPARATIVE ANALYSIS OF THE TERMS “VALUE ADDED TAX” AND “SALES TAX”},
author = {Эргашева Турсуной Абдукаюмовна},
journal = {Journal of Word Art – Сўз санъати халқаро журнали – Международный журнал искусства слова},
year = {2026},
volume = {8},
number = {4},
url = {https://tadqiqot.uz/index.php/art/article/view/14170}
} |
Boshqa maqola uchun iqtibos tayyorlash
This article analyzes the artistic interpretation of the relationship between nature and humans in modern Uzbek literature through an ecocritical approach. The study explores the poetic expression of ecological culture…
This article provides a brief analysis of the rhetorical beauty in Zhang Ailing’s novella The Golden Chain. In the literary context, the conventional analysis of language and text has long gone beyond the literal…
This article provides a comparative analysis of the morphological and syntactic essence of conjunctive adverbs in Uzbek and Japanese, and of conjunctive particles in Japanese. The study examines the role of conjunctive…
This article examines the role of the Japanese language in the formation of national ideology. Language is viewed not only as a means of communication but also as a significant social factor embodying national identity…
This scientific article analyzes the process of formation and development of terminological units that have emerged in specific spheres of social life, with particular emphasis on religious terms in the Karakalpak…
This article examines mythological beliefs associated with one of the dominant images of the ancient Uzbek people — the daeva (giant) — and the interpretations of this concept in the texts of the Avesta and epic works…
This article provides a comparative analysis of the structural and semantic models of adverbial participles in the Uzbek and Turkish languages, as well as their functional characteristics. The study examines models of…
The paper is a profound and theoretically-based discussion of the multilevel framework of the language system and its conceptual meaning within the framework of the modern theory of translation. The conceptualization of…
This article analyzes the issue of psychologism in Uzbek literature, especially on the basis of Uzbek novels, from a scientific and theoretical perspective. Psychologism is considered an important aesthetic category in…
The article examines the principles of selecting interlingual phraseological correspondences and the ideographic description of English phraseological units and their equivalents in Russian and Uzbek. Special attention…
Journal of Word Art – Сўз санъати халқаро журнали – Международный журнал искусства слова — barcha maqolalar · 2026-yil arxivi
Ushbu maqolada ingliz tilini xorijiy til sifatida o‘rganishda yangi so‘zlarni vizual va verbal usullar orqali o‘zlashtirish samaradorligi tahlil qilinadi. Tadqiqotda vizual materiallar (rasmlar, grafik tasvirlar va…
Ushbu maqolada mashina tarjimasi (MT) vositalarining Toshkent Kimyo xalqaro universitetida tahsil olayotgan o‘zbek-ingliz ikki tilli talabalarning ingliz tilidagi yozma ishlarida uchraydigan xatolarga ta’siri…
Maqolada 1892-yilda “Туркестанские ведомости” gazetasida chop etilgan Sattorxon Abdulg'afforovning “Qo'qon xonligining ruslar tomonidan istilo etilishidan oldingi ichki ahvoli haqida qisqacha ocherk” asarining…
This article examines the linguistic units and metaphorical fields that structure English ecological discourse — the texts that construct public understanding of nature and environmental crisis. Drawing on Conceptual…
Maqolada 1929–1930-yillardan boshlab O‘zbekiston SSRda amalga oshirilgan yalpi kollektivlashtirish, “quloqlarni sinf sifatida tugatish” siyosati va majburiy surgunning mahalliy jamiyat hayotiga ta’siri Farg‘ona vodiysi…
Amudaryo quyi oqimidagi sugʻoriladigan hududlarda qishloq xoʻjaligi qurgʻoqchiligini asosan yogʻin emas, balki daryodan olinadigan suv hajmi belgilaydi. Tadqiqotda Xorazm viloyatida bir yillik (2000, 2008, 2011) va…