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3THE NOTION OF SECONDARY NOMINATION IN TERMS OF TAX AND
CUSTOMS
Habibjonov Ikromjon Toshpulat oglu Fergana regional branch of Uzbekistan State Institute of Arts and Culture
Abstract: Metaphor is one of the oldest types of term formation, which is more typical of the early periods of the formation of the terminology of a certain field, and leads the creation of the terminology of newly emerging fields of science. This article also briefly discusses the phenomenon of metaphor found in tax-customs terms.
Keywords: term, compound, metaphor, denomination, linguistics, word, word structure, dictionary
Nomination is a word of Latin origin, and this unit nominatio means to name, name, name. In linguistics, the term nominative is recognized as a special way of forming new concepts that have the character of naming, that is, naming and distinguishing elements of non-linguistic existence, serving to form relevant concepts about them. The language unit that has gone through the nomination process and is considered the result of such a process is also represented by the same term. Some scholars also use the term nominative to denote the branch of linguistics that studies the composition of naming processes.
And A.Hojiev describes the phenomenon of nomination as follows: "Nomination. (Lat. Nomoinatio - naming, giving a name). Creating units (words, phrases, etc.) that perform the function of naming in the language. It can be seen that, along with the word, a phrase is also included among the units that perform the function of naming. Now let's pay attention to how the phenomenon of nomination is interpreted in the dictionary of O.S. Akhmanova, which linguists often refer to: "Nomination. English nomination. 1. The naming function or aspect of the word, the semantic aspect of the word used in a specific speech situation or context. 2. (fire). Name the use of a word with a specific referent in a specific process. 3. It is the naming function.1.
Terminologist scientist A. Madvaliev describes the distinction of 3 aspects in the process of nomination as follows: known object, naming subject, linguistic elements to be selected. A separate concept, object, sign ("beauty", "book", "say", "green"), an object with specific signs ("green tree") or a whole event ("Spring!", "Birds flew") can be the object of the nomination process2.
1 Akhmanova O.S. Dictionary of linguistic terms. - M.: SE, 1966. - P. 270.
2Learn more about it: National Encyclopedia of Uzbekistan. Volume 6. - Tashkent: "National Encyclopedia of Uzbekistan" State Scientific Publishing House, 2003. - P. 383.
It is known that in the dictionary of O.S.Akhmanova, nomination is more widely interpreted as a linguistic term. From the comments given above, it became clear that nomination is the process of naming any concept or thing-phenomenon with the help of a word or equivalent language unit. Therefore, giving a new name to something that has no name is primary nomination.
In linguistics, there is also a phenomenon called "secondary nomination", and this phenomenon is also common in terminology. In the tax-customs, biological or legal terminology of the Uzbek language, there are many terms formed on the basis of secondary nomination. Even so, in the terminology of the Uzbek language, the formation of the terms that we aim to study according to the secondary nomination has not been studied. Below we will consider what the secondary denomination is, how this phenomenon was involved in the formation of tax and customs terms.
Although the term of secondary nomination is given in some dictionaries of Uzbek linguistics mentioned above, the essence of this phenomenon is indicated in a slightly different sense: "Examination of the nomination in terms of its function and origin gives grounds for dividing it into two categories: ancient, pre-existing (or considered fundamental in modern language) and artificial (according to meaning and word formation) nomination. Pre-existing or primary nominative processes are a very rare phenomenon in modern languages: the nominative richness of the language is enriched mainly due to appropriations or secondary nominative - due to the use of the phonetic form of pre-existing units in the nominative process as the name of the newly expressed thing. The results of the primary nomination are perceived by representatives of a certain language in the form of an ancient, original name (for example, water, mountain, drink, black). The fact that such designations are artificial can only be determined through etymological or historical analysis. The results of the secondary nomination are perceived as artificial names according to their morphological structure or meaning. The formation of figurative devices, periphrasis and idioms in the language is a special case of secondary nomination"3.
Now we turn to sources in Russian linguistics. Linguist V.N.Telia in the language is the use of the name of a certain thing named before to name something else or secondary nomination4. Researcher E.V.Khomtsova also explains the linguistic nature of the secondary denomination closer to V.Telia: "The emergence of the secondary denomination is related to the nature and specific features of human thinking, the character of abstract thinking and the ability to generalize, and the fact that all elements of objective existence can be reflected in mutual relations and interdependence. The use of a ready-made nominative unit in a new semantic
3 National encyclopedia of Uzbekistan. Volume 6. - Tashkent: "National Encyclopedia of Uzbekistan" State Scientific Publishing House, 2003. - P. 384..
4 Learn more about it: Serebrennikov, B.A. Yazykovaya nomination (Vidy namenomaniy) / B.A. Serebrennikov, A.A. Ufimtseva. - M. : Nauka, 1977. - P.129. - 357 P.
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function for it usually occurs due to the fact that this new meaning is related to the previous meaning, there is an internal relationship between them.5.
V.N.Telia considers this phenomenon to be a semantic derivation and notes metaphorical, metonymic, and functional meaning shifts as the main manifestations of secondary nominalization, at the same time, he mentions semantic changes such as expansion and narrowing of meaning, specialization of meaning.6. A.A.Reformatsky lists the phenomena of metaphor, metonymy, synecdoche, funktsyonimi (commitment) of the secondary denomination. As the most observed type of transfer of meaning, it shows the transfer of meaning according to the similarity of color, shape, movement - metaphor7.
From the above comments, it is known that the secondary nomination is the second use of the same word to name a thing-event or an action-state, calling a new thing by the old name.
In the tax-customs, biological, and legal terminology of the Uzbek language, a number of terms have been formed on the basis of secondary designations -metaphor, metonymy, task-relatedness, and determining the characteristics of their appearance is one of the most important issues for our linguistics. In the following examples, processes related to tax and customs work have been the object of the secondary nomination. Most of them are compound terms, the dominant part of the compound term has undergone a change in meaning, and the word that has not changed in meaning is connected with a word with a transferable meaning, creating the term. One such term is the term tax consequences.
It is known that the word "consequence" in the Uzbek literary language means "the last end, result". There is a situational analogy between the post-tax situation, that is, the post-tax result, and the "end result" in general. This similarity was the basis for the naming of the tax-related concept. In the term of tax consequences, the word consequence is the leading feature of portability. Later, through repeated use in industry documents and general public discourse, this nomadic designation may become blurred. Even so, this feature did not harm the concept expressed by the tax-customs term, but served to show the sectoral motive of the term with all its implications. For example: What tax consequences will arise if the net profit received by the limited liability company at the end of 2018 is directed to increase the company's statutory fund in 2019 (for example, 100,000,000 soums)? (From the newspaper "TaxPlus")
5 Khomtsova E.V. Vtorichnaya nomination i analiz perenosnyx znacheniy predmetno-bytovoy lexiki russkogo yazyka // https://elib.bsu.by/bitstream/123456789/209275/1. - P. 2.
6 Learn more about it: Serebrennikov, B.A. Yazykovaya nomination (Vidy namenomaniy) / B.A. Serebrennikov, A.A. Ufimtseva. - M. : Nauka, 1977. - P.177.
7 Reformatsky, A.A. Vvedenie v zazykovedenie. - M.: Aspekt-Press, 2010. - P. 82-83.
In the tax-customs terminology system of the Uzbek language, the formation of a term by the method of metaphor is considered an active phenomenon, so we should dwell on the nature of metaphor. "Metaphor. (Greek. metaphora - transfer). Transferring the name of an object to another object, taking into account its similarity in some way. Metaphor is one of the factors involved in the formation of new meanings of words. For example, the meaning of the words wing, bowl, eve in the combination of airplane wing, watermelon bowl, holiday eve is formed on the basis of metaphor8 it became known that many terms in the tax-customs terminology system were made based on the similarity of action-state and process. Similarity of action also played a key role in the coining of the term tax evasion analyzed below.
Since some tax-customs terms were created relatively recently, they have a very clear sense of portability. In particular, the word "evasion" in the term "tax evasion" clearly expresses the nature of portability. The basic concept of the term tax evasion is created by a metaphor. In particular, the meaning expressed by the lexeme of the general consumer was transferred to the tax term based on the similarity of the action. The term tax evasion means "doing without paying taxes". For example: This category includes taxpayers who make regular mistakes in fulfilling their tax obligations, refuse to pay taxes, and use tax avoidance schemes. (from the newspaper "Saliq Plus")
One of the most actively used terms in tax and customs terminology is the term taxation. This term, which is considered the main concept of tax activity, was also created using the analogy of action. First of all, we give the context in which this term is used and create an understanding of its meaning: Taxation is based on the principles of obligation, accuracy and cooperation of tax authorities with taxpayers, fairness, uniformity of the tax system, transparency and presumption of the right of the taxpayer. (Tax Code, Article 7) It arose on the basis of such usages of the term taxation as imposing a fine.
Free circulation of goods, which means processes related to customs work ("circulation of goods in the customs territory without restrictions and restrictions"), the meaning of the compound term has changed due to the similarity of signs in the circulation component: We remind you that according to the Customs Code, free circulation (import) is a regime in which the goods brought into the customs territory remain in free circulation here without the obligation to take them back from this territory. (https://uztag.info/uz/news/)
Most words in literary language have multiple meanings. This feature is one of the evidences that show the richness of our language, the wide range of meaning possibilities in it, and the meanings of polysemous words appear with the help of
8 Hojiev A. Annotated dictionary of linguistic terms. - Tashkent: "National Encyclopedia of Uzbekistan" State Scientific Publishing House, 2002. - P. 63.
metaphor, metonymy, synecdoche, synecdoche. As a proof of these views, let's consider the term of export of goods in the customs administration:
Release of goods (an act of customs authorities that completes customs clearance and expresses permission to use and (or) dispose of goods based on the conditions of the specified customs regime9) in the extractive component of the compound term, there is a shift in meaning based on the similarity of action: Customs authorities have the right to carry out customs control after the goods have been released, provided there are sufficient and proven grounds to suspect that the customs legislation has been violated. (Customs Code, Article 201)
The creation of a term by one of these methods of secondary nomination is always justified, because in such nomination processes the internal capabilities of the Uzbek language are used, and the scope of the use of the Uzbek language as a scientific language expands. This can also be seen from the above analysis. In the process of creating such a term, the specialist made good use of the internal potential of the Uzbek language, on the contrary, if he used the method of acquiring a ready-made term from one of the English or Russian languages, the internal potential of the Uzbek language would not have been revealed. Another important aspect is that as a result of term formation with the help of internal capabilities, the tax and customs terminology was enriched due to internal capabilities, and the competence of term formation by means of metaphor was formed in experts. We believe that industry experts and others will understand the meanings of internally generated terms more easily than proprietary terms. For example, in the term accompanied by customs, one finds evidence of this idea:
Escorted by customs ("escort of motor vehicles by customs authorities under customs control") has a meaning shift in the component of the compound term accompanied by the similarity of the situation: Escorted by customs is applied to motor vehicles transporting foreign goods. (Customs Code, Article 223)
However, until recently, in the theory of terminology, the phenomenon of metaphoricalization of terms, polysemy of terms has been considered as a shortcoming of the field. In the works of famous linguists, such as A.A.Reformatsky, L.L.Kutina, linguists show the ambiguity of terms as a negative condition for terminology10, V.P.Danilenko says that "as long as the term is used in its exact meaning in a specific terminological field, its terminological meaning becomes stronger. Such a permanent, stable context is a standard context"11.
9 Customs Code of the Republic of Uzbekistan, Article 15.
10 Bobokulov F. Polysemy and homonymy in terminology / Research results. #1. Materials of the traditional scientific conference of young linguists and writers of Uzbekistan dedicated to the 20th anniversary of the independence of the Republic of Uzbekistan. - Tashkent, 2011. - P. 17.
11 Danilenko V.P. Russian terminology opyt lingvisticheskogo description. - M., 1977. - P. 90.
The above views on the metaphorical nature of terms are also mentioned in Uzbek terminology. For example, the researcher F.Bobokulov shows that the reasons for the development of ambiguity in the terms are that individual concepts have not been sufficiently studied, and it does not allow to define a specific definitive characteristic12. The lexicographical explanation of the term representing this concept will not be perfect if one does not have detailed knowledge about the essence of a specific field concept. However, as the researcher F.Bobokulov mentioned, since terms are language elements like words, it is not always possible to completely eliminate polysemanticity in them. We can say that one of the reasons why the terms of various branches of the Uzbek language today have polysemy or metaphoricality -the characteristic of portability - is that they are words in general. In the previous tax-customs terminology of the Uzbek language and in the current tax-customs terminology, there have been terms with multiple meanings, terms made with metaphorical translation.
For example, the term taxpayer is an ambiguous term that is interchangeably used in two different meanings. For example, let's compare these meanings: It should be noted that during the tax audit, changes and additions to the tax report of the audited period by the taxpayer are not allowed. (From "Saliq plus" newspaper) When a taxpayer is voluntarily terminated, the tax audit should cover the activity of the taxpayer for no more than three years preceding the year of the tax audit. (from the newspaper "Saliq Plus ") In the first sentence, the term taxpayer is used in the sense of "a natural person who must pay certain taxes", and in the second sentence, it is not in this sense, but in the sense of "a tax-paying enterprise, organization" and there is no term "natural person" in it. This is indicated by the word "termination" in the second sentence, which is connected to the term "taxpayer", because "person" is not terminated, but "this or that tax-paying enterprise, organization" is terminated.
The fact that the semantic analysis of the tax payer term has a multi-meaning feature, as stated in the studies, did not complicate the understanding of the meaning of this term. The reason for this is that the meaning of the term taxpayer is understood from the context. Whether we like it or not, the term, like the words of the literary language, reveals one of its meanings in the context. The term taxpayer also clearly expresses its terminological meaning in the contexts in which it is involved. The context ensures that the terminological concept is not expressed ambiguously. In this case, rather than eliminating polysemanticity by creating two terms instead of one term, it is probably correct to use the term taxpayer itself.
12 Bobokulov F. Polysemy and homonymy in terminology / Research results. #1. Materials of the traditional scientific conference of young linguists and writers of Uzbekistan dedicated to the 20th anniversary of the independence of the Republic of Uzbekistan. - Tashkent, 2011. - P. 17.
Our above analyzes allow us to draw the following conclusions about the emergence of Uzbek tax-customs terms as a product of secondary nominalization: in the tax-customs terminological system, secondary nominalization is the most common type of term formation; the secondary nomination was actively involved in both the diachronic aspect and the synchronic aspect of the tax-customs terminological system; in the tax-customs terminology system, terms that are the result of secondary nomination are mainly compound terms; the transfer of metaphorical meaning in the main part of such compound terms is the most observed phenomenon; in the case of tax-customs terms formed with the secondary designation, the portability of the term is clearly felt when the term is newly created, and with its continued use in the field literature, mass media language, the portability of the word becomes imperceptible; Metaphorization in most tax-customs terms, considered a product of secondary denomination, has become imperceptible today; as a result of creating tax-customs terms from the secondary nomination, the internal capabilities of the Uzbek language in this field expanded the official use of Uzbek words in the field speech; another successful aspect of the terms resulting from the secondary nomination is that the understanding of these terms is easier to understand than the terms that are acquired from foreign languages instead of these terms; Due to the fact that the general public does not fully understand the terms borrowed from foreign languages, the tax legislation and tax administration reforms are limited, and in this sense metaphorical compound terms, which are the product of secondary nomination, are very necessary for terminology.
References
1. National encyclopedia of Uzbekistan. Volume 6. - Tashkent: "National Encyclopedia of Uzbekistan" State Scientific Publishing House, 2003. - P. 383.
2. Hajiev A. Explanatory dictionary of linguistic terms. - Tashkent: "National Encyclopedia of Uzbekistan" State Scientific Publishing House, 2002. - P. 70.
3. Akhmanova O.S. Dictionary of linguistic terms. - M.: SE, 1966. - P. 270.
4. Serebrennikov, B.A. Yazykovaya nomination (Vidy namenomaniy) / B.A. Serebrennikov, A.A. Ufimtseva. - M. : Nauka, 1977. - P.129. - 357.
5. Khomtsova E.V. Vtorichnaya nomination i analiz perenosnyx znacheniy predmetno-bytovoy lexiki russkogo yazyka // https://elib.bsu.by/bitstream/123456789/209275/1. - P. 2.
6. Реформатский, А.А. Введение в языковедение. - М.: Аспект-Пресс, 2010. - P. 82-83.
7. An explanatory dictionary of the Uzbek language. 5-volume. Volume 3. -Tashkent: "National Encyclopedia of Uzbekistan" State Scientific Publishing House, 2020. - P. 177.
8. Customs Code of the Republic of Uzbekistan, Article 15.
9. Boboqulov F. Polysemy and homonymy in terminology / Research results. #1. Materials of the traditional scientific conference of young linguists and writers of Uzbekistan dedicated to the 20th anniversary of the independence of the Republic of Uzbekistan. - Tashkent, 2011. Page 17.
