Lingua-Cultural Approach to Special Language Terminology Based on Equivalence

Abstract

The present paper introduces the results of the research which aimed to explore specialized taxation terminology in the English and Slovak languages. Since some Slovak taxation terminology has been translated or borrowed from English, the comparative and contrastive analysis is applied in order to assert the degree of equivalence between the Slovak taxation terminology and the British taxation terminology (as used by the HMRC). The Slovak translation equivalents are divided into absolute, relative and zero equivalents. The examples of zero equivalence are further subjected to qualitative analysis in search for pragmatic equivalence. The comparative analysis of English and Slovak taxation terminology has discovered that even though some Slovak terms from this field have been translated or borrowed from the English language, they have been adapted to Slovak culture and conventions regarding their conceptualization and with regard to their form, they follow the principles of the Slovak language system.

Keywords

• Special Language
• Equivalence
• Taxation Terminology
• English Language
• Slovak Language