Соціокомунікативний підхід до проблеми запозичень в українській податковій термінології

The article deals with the question of ancient contacts of Hungarians with the East Slavs. The article provides examples of ancient East Slavisms, which have gained a foothold in the Hungarian language. It is emphasized that the East Slavs and Hungarians borrowed new concepts and words as a result of geographical, social, and economic relations. With the formation of the Hungarian state, the Hungarian language had a significant influence on neighboring East Slavic dialects, especially those with which it had geographical proximity, in particular Transcarpathian. The incorporation of Hungarian lexical units in the Ukrainian language system was mostly direct, but in some cases, the influence of the Polish language was observed. We aim to present the Hungarianisms, in the process of whose incorporating into Ukrainian the Polish language played the role of a mediating language. A group of words of Hungarian origin was identified, which entered the system of the Russian language through the mediation of Polish. Most of the investigated lexical units borrowed from the Hungarian language were archaized or belong to historicisms. Антал [antal] in Ukrainian and Polish are direct borrowings from the Hungarian language (the first fixation in both languages was made in the 18th century); from Polish, the word entered the Russian language. Words like гусар, карваш, катанка, коч, кунтуш [контуш] and шипош [husar, karvash, katanka, koch, kuntush/kontush, shyposh] entered Ukrainian through the Polish language. It is supposed that the form of пушта [pushta] entered the East Slavic languages through Polish (it is a borrowing from the standard Polish language). The presence of the consonant ш [sh] in the word шабля [shablia] is explained by the influence of the Polish language. The chronology suggests that the word шишак [shyshak] has entered the Ukrainian language, as well as Russian, from the Polish language. The Hungarian kecsege (Ukrainian чечуга (чечура) [chechuha/chechura]) entered the lexical system of the Ukrainian, Russian and Polish languages through the Romanian language. The Polish mediation of incorporation is supposed concerning the words гайдук, гуляш, палаш, шалаш [шелаш] and шерега [haiduk, huliash, palash, shalash/shelash, shereha] in the lexical system of the Russian language, in the Ukrainian language гайдук, гуляш, палаш and шерега [haiduk, huliash, palash, shereha] are direct borrowings from the Hungarian language. Салаш [salash] could enter from both Hungarian and Romanian. Гарцювати [hartsiuvaty] is borrowed from the West Slavic languages, supposedly from Polish. Keywords: Polish language, Hungarianisms, Ukrainian language, Hungarian–Ukrainian language contacts, Ukrainian–Polish language contacts.

Rusanivskyi’s scientific works on grammar, lexicology, lexicography, spelling, history of Ukrainian literary language, sociolinguistics, as well as philosophy of language, theoretical and practical issues of Slavic studies represent the level of development of Ukrainian linguistics of the second half of XX – early XXI century. The overarching idea of the author’s research is the search for new aspects of language cognition due to the ontological and epistemological nature of this object. The first studies are devoted to the history of the Ukrainian language, namely the study of grammatical categories of type and time in the Ukrainian language of the XVI – XVII centuries. In the landmark work “Structure of the Ukrainian verb” on a large factual material, the researcher traced the structural changes (variance of the morpheme composition) of verbs in different time sections of the Ukrainian language. The most expressive among the constants of the linguist’s scientific style is attention and constant reference to lexical semantics, to the meaning of a word in a dictionary and in specific texts. The author traces and theoretically substantiates the tendencies of movement in the immanent semantic structure of the vocabulary of each natural language. It is this tendency that explains V.M. Rusanivskyi’s constant appeal to the structural-semantic analysis of T. Shevchenko’s dictionary of language, to the disclosure of the semantic depth of the word in his texts. Without claiming a comprehensive analysis of the constants of Rusanivskyi’s scientific style, we emphasize the heuristic value of the following authorial concepts: a) representation of grammatical categories of verbs as the unity of form and meaning of a language unit; b) the interaction of lexical and grammatical semantics at all levels of language structure; c) constructive interaction of functional and expressive styles in the history of literary language; d) the history of the formation of the literary norm of the Ukrainian language; e) development of the Ukrainian literary language in the context of system-structural, functional-communicative and extralingual factors.

The article is devoted to the consideration of the main challenges and problems that were identified in the higher education system of Ukraine in the conditions of a full-scale war. It has been proven that before the war, the main challenges and problems in the higher education system were mainly focused in the field of industry. It was established that in the pre-pandemic period, problems and challenges in the higher education system were mainly caused by the need to implement the tasks of the European integration course of the Ukrainian state and enter the single European educational space. With the beginning of quarantine restrictions and the legal regime of martial law, the problems and challenges facing the higher education system of Ukraine changed the location of internal origin to an externally determined space. It is substantiated that since 2020, the challenges and problems that were formed as systemic and those that had an extra-branch origin became dominant for the system of higher education in Ukraine. Institutions of higher education of Ukraine in such conditions built the trajectory of their functioning and development taking into account, first of all, the requirements of safety, accessibility and quality of the educational process, development of human capital in the system of higher education. It was determined that the transformation of the higher education system in the conditions of war has content and time characteristics. A list of priority directions for the development of the higher education system in Ukraine for the near future has been created. A conclusion was made about the need for the consolidation of the Ukrainian educational community and international partners for the implementation of innovative approaches in the development of the higher education system in Ukraine in the post-war period.

У статті проаналізовано німецькі запозичення в українській термінології в кількох аспектах. До мовного аналізу залучено терміни німецького походження, кодифіковані в сучасних українських словниках різного типу. Розглянуто адаптування німецьких запозичень до фонетичної, морфологічної, словотвірної й лексико-семантичної систем української мови. Здійснено порівняльний аналіз семантики спеціальних мовних одиниць у тлумачних словниках української та німецької мов. Показано, що через німецьку мову в словниковому складі української мови з’явилося багато термінів з інших мов, серед яких переважають слова-латинізми й слова-грецизми. Підкреслено вплив німецької мови на становлення української й формування її як мови європейської. Ключові слова: міжмовні контакти, українська термінологія, чужомовний термін, німецьке запозичення, адаптування запозичень.

The article characterizes methodical approaches to the study of the topic "Ukrainian terminology in professional communication" in the preparing of future lawyers, which consists in conducting a binary class by specialists in Ukrainian language and in law. Definitions of the concepts "binary class", "interdisciplinary connections", "interdisciplinary integration", "competence", "professional preparing", "activation of cognitive activity" are given. The updating of the topic is due to the recognition of the position that, in the opinion of the authors, only the theoretical and practical course "Ukrainian language and speech culture" is insufficient. An attempt at a binary examination of legal terminology with teachers of legal disciplines leads to preliminary conclusions about the involvement of the law experts, representatives of the chosen specialty in the educational process with the aim of popularizing the chosen profession. The problems which prompt a law student to introduce terminology into his conceptual, terminological-scientific circulation are currently important. On the one hand, the more motivated the student of higher education is to expand his linguistic competences, the higher the level of language proficiency; on the other hand, they form the foundation for professional development and expand the horizons of the branch legal orientation of future lawyers. And accordingly, the speech and psychological "barriers" of the communication component of the binary class disappear, the desire to master the terminology, to improve one's knowledge, abilities and skills from the course and disciplines of the study of branch law, using methodological and didactic documentation, educational textbooks, manuals, dictionaries, glossaries, etc. has been noticed. Only in the creative cooperation of students and teachers of the Ukrainian language and special disciplines of law can high results be achieved during a binary class, even in the conditions of distance learning. The experience of teaching the Ukrainian language in a professional direction allows, on the basis of constant observations, mastering the latest developments in the field of education and efforts to improve the level of students' knowledge, to improve the method of teaching the discipline. The proposed study is a description of the experience of studying Ukrainian law terminology as an alternative to solving these problems – an attempt at a binary format of classes.

The article examines the place and role of borrowings in the Ukrainian term system of the natural museum case. The composition of borrowings is clarified and the specifics of the functioning of types of foreign language term units are determined. The expediency of application of borrowed term units in the modern Ukrainian language has been determined. The reasons for the appearance of a significant number of borrowings in the terminological vocabulary have been clarified. It was revealed that the terminology of the natural museum area contains a significant layer of units of Greek-Latin origin, as well as borrowings from German, French, Italian, Arabic, and Dutch languages, which makes it possible to talk about the international character of the terminology. The largest part of terms of foreign origin in the studied terminology are borrowings from classical languages - Latin and Greek. The Latin language had a special role in medieval Europe, as it almost completely dominated in science, education and other spheres of life. Even from that time, Latinisms became a source of replenishment of scientific terminologies of all European languages. Since classical Latin was filled with Greek borrowings, the Greek language also became a lexical reserve for the construction of new terms. Mixed language constructions formed by combining two bases of the type Latin + Greek, Greek + Latin, French + Latin are also considered. The solution of urgent tasks regarding the organization and further replenishment of the studied term system of the Ukrainian language in accordance with modern economic and scientific and technical development requires a deep study of the sources, ways and methods of term formation inherent in the Ukrainian literary language. The involvement of foreign loanwords enables Ukrainian terminology to organically fit into the global scientific and technical context. Entering the term system, foreign language units undergo appropriate phonetic, morphological and semantic adaptation, which contributes to the expansion and enrichment of the modern Ukrainian term system of natural museum case.

The vocabulary of the Ukrainian language of the XVIth–XVIIth centurу as a systemic dynamic phenomenon was studied in the thesis basing on Ukrainian-language written sources of various styles and genres, a set of techniques was selected and applied, a number of new approaches to the analysis of the time dynamics of vocabulary was proposed. It is stressed that the most noticeable are changes of vocabulary and semantics due to the verbalization of the dynamics of the culture of society – the transformations in the material-subject and production spheres, intercessions of some social and cultural dominants. It is accentuated that an important factor in the dynamics of the Ukrainian language is its interaction with the other languages, that leads to the changes in the structure of language elements, their interconnections and their functions. The correlation between dynamics and statics in the vocabulary of the Ukrainian language of the XIth–XVth century and XVIth–XVIIth century is determined, combinations of various changes of the lexical system of the Ukrainian language are characterised. Changes appear in the formation of new values of specific or borrowed lexemes as a result of metonymic transformations, semantic attraction, entering into constant phrases or cliché expressions, generalization or specialization of meanings, emergence of connotative, estimative elements of semantics. Functional reduction of the word, its absence in the written sources of the next period in comparison with the previous stage of the existence in language testifies deactualization of the notion in the language model of the world, as well as intercession of an older lexeme by a new nomination – specific or borrowed. The regularities of the expansion of the Ukrainian vocabulary due to foreign-language influences are discovered, the factors that influenced the degree of saturation of thematic and lexical-semantic groups are outlined. The architectonics of the lexical system and its conceptual organization as a reproduction of the contemporary language model of the world of Ukrainian people are revealed. The formal and semantic derivation of nominative units, adaptation of borrowings to the structure of the recipient language are analized. Dynamics of the formal structure of the vocabulary is connected with a change in the meaning of the primary lexeme. Formal derivation establishes motivational and word-formation models, outlines productive ones for the appropriate period of language development. According to the sources of the XVIth–XVIIth century both non-hybrid (monolingual) and hybrid derivatives are present there. Analysis of derivatives of foreign genesis, the history of their appearance in the Ukrainian language of the XVIth–XVIIth century, as well as the study of the functioning of borrowings in the language allowed to estimate hypothetically the place of derivation (in the source language, intermediate language, recipient language); complexity of genesis estimation of derivatives associated with the presence of common affixes and word-formation models for interacting languages. For many lexemes the time of their appearance in the Ukrainian language is specified, assumptions about time and conditions of borrowings are verified. For the study of the history of borrowings it is important to find out the history of functioning of the corresponding lexemes in the source language and intermediate languages, and their timing appearance (moment of entry), distribution and adaptation in the recipient language. Determination of the moment, the time of „birth” – appearance and rooting – of the borrowings foresees the proof of the absence of written fixation of an appropriate lexeme in older written sources. The conditional identification of the time of the first fixation and the time of borrowing allowed to find out lexemes for which the time of borrowing can be set: for such date a year / relative chronological sign, which is indicated in the written source, or exactly the year of writing a memorial are accepted. For a series of lexemes relative chronological characteristics (indication of time period from the interval of one year to another or the corresponding century) are proposed. Application of methods of determining the time of the appearance of lexeme based on the history of the designated reality contributed to the definition of borrowings that nominate the notion of material culture, the history of which is clearly established, or the time before which these borrowings could not appear in the recipient language. It was clarified that the chronology of foreign language nominatives contributes to clarification of the sources of borrowing, in particular, for alternative explanations available in science. An important role in determining the chronological characteristics of the lexemes has the information about the peculiarities of the analyzed lexemes’ functionning in the potential intermediary languages.

The aim of the study was to analyse the role of phraseology in shaping stylistic peculiarities of scientific texts using the Ukrainian language as an example. Quantitative, descriptive, statistical, comparative, hermeneutic, contextual analysis and close reading methods were used in the analysis. The specifics of the study is the focus on scientific texts in the field of literary studies, which enables a broader vision of the functions performed by phraseological units in the studies. Phraseological units are classified into 5 main groups according to lexico-semantic function and notional words: indicative, related to career and social connections, related to religion, related to philosophy and culture, and related to time and space The results demonstrate the indicative function of the phraseological units in the text — conveying information to the readers and focusing their attention on the key points of the study. The academic novelty of the research is the use of the texts on the Humanities due to the appeal to images that are universal for the readers’ minds as examples of the use of phraseological units in a scientific style. Prospects: Further studies may diversify the sample of materials for the analysis of the use of phraseological units in scientific style in general, and in interdisciplinary studies on the Humanities in particular.

The article analyses the formation of the term infinitive in the Ukrainian language. It is emphasised that the development of the Ukrainian written and literary language and the expansion of its functional spheres occurred in the 16th and 17th centuries. It was during this period that the grammatical system, in particular the verb as a complex multi-level category, attracted the attention of scholars such as Lavrentii Zyzanii, Meletii Smotrytskyi, and others. The group of scientific terminology of the Institute of Ukrainian Language of the National Academy of Sciences of Ukraine is currently working in the historical and terminological direction, processing sources for the compilation of the ‘Historical dictionary of linguistic terminology’. The proposed article has the same focus ‒ to analyse the term infinitive in the Ukrainian language in its diachronic and synchronic dimension. In terms of its functional capabilities, it is basic both for the verb part of speech and grammar in general. The origin of the term from the Late Latin infinitivus and its equivalents in Western Europe-an languages is clarified. The genesis of the term is traced back to the earliest grammars (Smotrytskyi, Pavlovskyi). The results of the study of scientific sources of the 16th ‒ 20th centuries are systematised depending on the functioning of the term infinitive in them. The diachronic lexical, semantic and accentual variants of the term are described, and it is compared with the corresponding modern terms. Particular attention is paid to the fact that, given the verb-noun nature of the infinitive, the problem of its status in the system of parts of speech is interpreted rather ambiguously in scientific sources. In the Ukrainian morphological terminology, the term indefinite form of the verb is used in parallel with the above, according to the sources we have identified. The syntactic role of the infinitive is traced, in particular, the function of the main and secondary members of the sentence. The emphasis is placed on the remarks made by K.H. Horodenska at the presentation of the publication ‘Language Commentary to the Constitution of Ukraine and Other Regulatory Acts’ (April, 2025): ‘The use of verbal nouns in scientific, official and business styles of speech requires their replacement with infinitives’. It is emphasised that the genesis of the terms infinitive and indefinite verb form as the initial form of the verb has its own special significance related to their correct and appropriate use in different styles of the modern Ukrainian language.

The article deals with the investigation peculiarities of military vocabulary in the Ukrainian language on the example of the names of the weapon. The regimentation names of weapon allows us to set the position of each lexeme in a coherent structure, to identify a set of semantic-paradigmatic connections and relationships between words in a lexical-semantic group and outside, as well as follow logical and linguistic consistency military vocabulary.

Objective. The objective of the article is to study the features of youth slang and banter and their place in modern language systems; to investigate the specificity of the translation of youth slang and banter into Ukrainian from English and vice versa. Methods. The need to consider the formation of interactive relations between youth slang and banter in English and Ukrainian languages has led to recourse to the methods of historical and analytical approach, as well as analysis and generalization of scientific literature on the problems of youth slang and banter. Results. Youth slang is an integral part of expressive vocabulary and serves to enrich and diversify the process of communication, works of literature, reports and journalistic works. Already at the beginning of the research, it was clear that this is a special vocabulary that not everyone understands, therefore, for the sake of an effective comparative analysis in English and Ukrainian languages, the main difficulties of translating youth slang and banter were first of all solved and considered. This is a rather important stage, because in order to move on to the main ways of education, it is necessary to correctly translate this or that slang expression. Having researched and presented an analysis of various scientific works and opinions on this matter, we learned that this branch of linguistics has been and continues to be of interest to many researchers. They described slang vocabulary from different angles, trying to analyze the origin, distribution, representatives and conditions of distribution. When writing, it was found that, in addition to the ways of formation acceptable for linguistics, one should rely on the emergence of social groups, because they are the beginners who lay the foundation for the creation of jargonisms. The obtained results also have given us an understanding that jargon is gaining popularity among all strata of the population and because of this, it is often used without even understanding the meaning of what is said or written. But on the other hand, in some spheres of distribution, it acts as an effective and even necessary means of communication. The topic was not chosen by chance, a large number of examples and a wide field of distribution provided an opportunity to investigate the initial stages of the formation of jargonisms. In addition, we paid attention to neoplasms in this area. Observation shows that any lexical structure of the language is a dynamic organism. It is constantly in need of development, rejects outdated units and accepts new ones. Having characterized the examples related to the new phenomena of the world scale, we made sure that the slang vocabulary is capable of changes and transformations. Having analysed the jargon of Oxford and Kyiv-Mohyla Academy students, we can draw conclusions about vocabulary in both languages. First of all, a comparative analysis of different ways of formation in English and Ukrainian languages was carried out. We singled out the main methods and, based on examples, provided certain statistics regarding the composition of methods (in percentage) in both analysed languages. Moreover, the results showed a tendency towards the spread of one or another path in certain social groups. Another important issue was the study of the appropriateness of the use of jargon. As the study showed, when submitting certain literary works, periodicals, journalistic articles and materials for public review, it is necessary to monitor not only the quantity and quality of this vocabulary, but also the topic where it will look appropriate. After all, in pursuit of popularity and attractiveness, authors often oversaturate the text. Sometimes it causes dissatisfaction in the reader, and sometimes even disgust. Understanding that modern Ukrainian literature is filled with so much youth slang and banter gave us the opportunity to make an in-depth analysis, illustrated with samples taken from the works. Considering everything analysed above, we note that we encounter jargon in everyday life almost every day. Currently, it is used in many areas and we can now clearly define the signs of its use, formation and distribution.

The establishment of the language in the country should occur under conditions providing relevant linguistic support for this process, as well as proper legal support, for which unique instructional techniques for communication should be used. In Ukraine, in-depth contrastive studies of contact languages are used to successfully implement this process. Contrastive vocabulary dictionaries are created. Interpretive and translation dictionaries are being improved, including both general language and specialized ones. Along with this, special dictionaries are also being expanded due to units illustrating the grammatical properties of the Ukrainian language. The purpose of the academic paper is to systematize information regarding studying issues in the scientific literature related to the linguistic features of the communication process in the Ukrainian language, as well as to clarify their most significant practical aspects. Analytical-bibliographical, systemic-structural, comparative, logical- linguistic methods, analysis, synthesis, induction, and deduction were used in the course of the research to study scientific literature on issues related to the Ukrainian language’s linguistic features. At the same time, a questionnaire was used to practically clarify certain aspects of communication in Ukrainian from the perspective of its linguistic characteristics. Based on the research results, the theoretical fundamentals, concepts and main trends in the linguistic field were studied, as well as the survey results on the linguistic aspects of the communication process in the Ukrainian language were discussed.

The coronavirus pandemic has caused changes not only in public life, but has affected language systems also. The lexical structure of languages has responded to the global pandemic with many innovations. According to the results of linguistic researches, the texts in mass media have become a productive environment for the creation of neologisms. These tendencies are also noticeable in the Ukrainian language system. Besides neologisms, the linguistic realities of the coronavirus pandemic have been verbalized in various discursive practices through metaphors, the most common of which are metaphors of war. The purpose of this study is to identify the features of the linguistic presentation of coronavirus disease and related realities in the texts of religious media. The texts of Ukrainian religious figures presented in the media were the source of this study. Pandemic, the virus are endowed with the features of a living person, the ability to move, think, tokens to denote them are combined with a large number of verbs, which are named active actions, cognitive processes etc. In the texts of religious media, like in other discourses, the realities of coronavirus disease are conceptualized through lexical units that are in any way connected with war: enemy, captivity, threat, to strike, to win the war etc., rarely attested metaphors of fire, disease, marine metaphors. The linguistic representation of the coronavirus in religious texts has its own specifics. In the religious consciousness, the coronavirus is perceived as a testing, a warning, an opportunity to rethink a behavior, a lifestyle, and the consequences caused by it are often positively assessed, because they allow strengthening spiritual values. Religious texts are characterized not only by a metaphorical representation of the coronavirus itself, but by the emergence of new metaphors based on the coronavirus vocabulary that verbalize human spiritual life: the virus of selfishness, the virus of indifference, antibodies of solidarity etc. Keywords: coronavirus language, metaphor, personification, religious discourse, religious media.

Introduction. The large-scale Russian invasion of Ukraine has not only caused cata­strophic destruction of residential, industrial, and transport infrastructure but also generated the changes and reinforced the threats to the financial stability of Ukraine. From this point of view, the issues of detecting the risks and threats to financial stability in Ukraine in condi­tions of war and military law require particular attention. It makes the issue of developing new approaches to the implementation of the adaptive budget, tax, and debt policy and the accomplishment of quick, systemic, and efficient policy measures in new conditions quite relevant. The purpose of the article is to determine the risks and threats to the financial stability of Ukraine in conditions of war and substantiate the recommendations for its reinforcement. Results. The major trends in the functioning of the public finance sector and domestic bank­ing system of Ukraine in conditions of the Russian-Ukrainian war are detected. The risks and threats affecting financial stability in Ukraine are determined. The public programs to support internally displaced people are analyzed. The possibilities of strengthening financial imbalances caused by military aggression are emphasized. The innovations introduced by the Government in tax and customs domains with the view to “mitigate” shocks in the economy of Ukraine are analyzed. Their consequences for the country are substantiated. The article shows that the reduced tax revenues during the two months of the war in Ukraine are partially caused by simpli­fied budget procedures. The directions of strengthening the financial stability in terms of budget savings and increasing the international macro-financial assistance following the principles of targeted spending and management in full compliance with the EU standards and procedures are outlined. The reasonability of zoning the areas depending on the risk of financial-economic resilience violation is emphasized. Conclusions. According to the results of the study, the expediency of zoning territories taking into account the risk of financial and economic sustainability is emphasized, with the fol­lowing types being distinguished: a) territorial communities in the rear with low risks for financial and economic sustainability, but a significant number of internally displaced persons; b) territo­rial communities with increased potential risks for disruption of financial and economic stability; c) territorial communities in the combat zone and frontline territories; d) temporarily occupied territorial communities.

Background. The work is devoted to the problem of preserving the mental health of the population of Ukraine. The emergence of stress-related mental disorders, including post-traumatic stress disorder, leads to a negative effect on families and communities, problems of mutual understanding, support and recovery. Against this background, there is no doubt about the need to implement the experience of Western colleagues in the mental health care system at all levels of care provision. The purpose of the work is to update the issue of the implementation of foreign psychotherapeutic approaches in the system of mental health care of the population of Ukraine in the conditions of war. Materials and methods. On the basis of the analysis of literary sources and information resources, a modern overview of the problem of introducing modern psychotherapeutic directions into the system of mental health protection of the population in wartime conditions was obtained. Discussion. An analytical review of pathogenetic prerequisites for the implementation of the experience of Western doctors in rehabilitation measures and psychological support measures was carried out. Implementation of strategies aimed at preventing mental illness through education, stress reduction, and development of psychosocial support can help reduce the prevalence of risk factors for the development of mental health problems. Justification of the implementation of Western experience is important for improving the provision of assistance in the mental health system in Ukraine, which will meet modern standards and take into account the peculiarities of Ukrainian culture and society.At the same time, ensuring effective rehabilitation for victims is an act of recognition of their dignity and rights to a full life. Conclusions. At the current stage, Western health care systems emphasize the prevention of mental illnesses through education, stress reduction, and the development of psychosocial support. Implementing these strategies can help reduce the prevalence of risk factors for developing mental health problems. The ability to integrate mental health care into the general medical context is a priority, as it can improve detection of mental illness, provide a comprehensive approach to treatment, and reduce stigmatisation in the society. Focusing on the scientific basis is a priority, because the proven base of Western approaches to the issue of maintaining mental health is based on scientific research and effective methods.