Etymology of Some Terms in the Tax Sphere: a Variant of System Perspective

The article deals with one of the permanently relevant research problems: the establishment of an integrated conceptual and categorical framework in the subject area. The purpose of the study is to propose a systemic approach to the definition of tax terms in the context of overly dynamic public systems. Research Objectives: review of Russian and foreign literary sources in subject areas (tax administration, pedagogy, IT), study of the basics of etymological analysis; a description of the system benchmark as a basis for terminology structures development; defining some taxation-related and general terms with the use of benchmarks; analysis of the results. The main methods of the study were: system analysis, a combination of historical and logical methods; synthesis. The existing definitions of the terms from different sources were formulated by the authors in the context of the genetic, homeostatic, hierarchical, target-based, functional, organizational, procedural, innovative system representations (the analysis was performed), and then authors’ own interpretations were suggested (synthesis). That is, the authors propose a model for the development of specific definitions of a category, as well as its integral definition. This key provides the definitions for tax planning, tax risk, tax management, Web 2.0, and personal learning environment. Thus, the model allows the formation of different definitions based on the researcher’s goal. The findings of the study showed that it is necessary to find new approaches and methods for the development of etymology of terms in the context of modern technologies. Namely, the inclusion in the conceptual apparatus of a subject-relared scientific area of such definitions such as techno-economic paradigm, technological paradigm, National Technology Initiative.