Номинации налоговой терминологии в истории русского языка

Abstract

Статья посвящена изучению специфики семантики и функционирования номинаций налогообложения в истории развития русского языка в период ХІ-XVII вв. Проанализированы лексический состав и способы образования номинаций, обозначающих налоговую терминологию, описаны их функционально-семантические особенности в исторической ретроспективе. Анализ номинаций, обозначающих налоговую терминологию, позволил выявить продуктивные и непродуктивные способы словообразования в указанный исторический период языка. Очерчены функционально-тематические группы, связанные со сферой налогообложения, что дает возможность: продемонстрировать разнообразие терминов из истории русского финансовоэкономического производства; подтвердить неупорядоченность данной терминологии; ответить на ряд вопросов, связанных с историей формирования налоговой терминологии в целом.

Background. In modern linguistics there is a weakening of interest to historical research of language, especially in the field of professional vocabulary and its functioning. Such an analysis of linguistic means is relevant for all humanities and can be explained by the fact that language reflects the most important changes in the worldview and life of the Eastern Slavs, in particular in the form and content of the semantic class of words having general categorical meaning “tax”. Problems of taxation and the organization of effective state tax control have interested mankind since ancient times, today they have become the subject of studies mainly of economics and history (R. Bobrynev, M. Boulenger, O. Vasilyk, B. Grekov, L. Larionov, N. Miller, N. Nechay, A. Tolkushkin), however, the linguistic analysis of nominations related to the semantics of “tax” has not been conducted yet. The purpose of our study is to analyze the nominations that form the semantic class of words meaning “tax, duty, levies”. Studying the specifics of their semantics and functioning in the vocabulary context will solve a number of issues related to the history of the formation of tax terminology in general. Methods. The main research methods are descriptive and comparativehistorical, with the help of which we trace changes in the specified group of lexical units, as well as elements of quantitative analysis are also used. On the basis of 313 lexical items (nominations of taxes, processes and people related to the tax sphere), selected by the method of continuous sampling from dictionaries, we analyze the changes that have occurred to this vocabulary in the process of development. Results. The Russian language inherited a large number of words, phraseological units, terms that relate to various spheres of political, cultural, economic life of the people from the Old Russian language. The nominations analyzed by us, denoting various taxes, levies, duties, units of the tax sphere, names of people and territories taxed and not taxed by tribute, make it possible to distinguish six functional-thematic groups of nominations of the tax terminology. The analysis of each of the groups allows us to conclude that the individual nominations had not one but several terminological meanings (for example, tribute). The names that reflect the genus and species nominations of fees, tributes, fines and others were very numerous. Often these nominations combine two meanings: levies and duties, duties and levies, taxes and fees, which indicates a lack of regulation in the field of tax terminology and the lexical system as a whole. From the point of view of word formation, the nominations of the tax sphere are divided into derivatives and non-derivatives. We noted the productive and unproductive ways of word formation of nominations, we found out that the morphological way of creating these words is the most productive. The phenomenon of synonyms and antonyms is recorded in the system of tax terminology. Two-word (compound) names are replaced by one-word nouns. Discussion. Thus, numerous names of the tax terminology are not included in the vocabulary of modern Russian literary language. Only some of them can be found in literary works, which describe similar realities (“Journey from St. Petersburg to Moscow” by O. Radishchev, “Dead Souls” by M. Gogol, “Who in Russia to live well” by M. Nekrasov etc); others generally lost the meaning of “tribute, tax”. Unfortunately, the lexical system of the Old Russian language is still studied insufficiently. Therefore, today it is impossible to make definitive conclusions about its semantic relations and the total number of Old Russian words.