ÖZET
Bu makalede çeşitli çeşitli tarihî ve biyografik eserlerde hem farklı Türk dillerinden ve Avrupa dillerinden alıntı olan hem de tarihi ve arkaik terimlerin canlandırılması temelinde oluşmuş olan vergi ve gümrük alanındaki terminolojinin biçimlenmesi meselesi ele alınmaktadır. Ayrıca söz konusu terimlerin semantik ve leksikal çerçeveleri dikkate alınarak çevirilerinin eşdeğerliği konusu da incelenmektedir. Makalede vergi ve gümrük terimlerinin İngilizceden Özbekçeye çevirideki integral ve diferansiyel özellikleri araştırılmıştır. Günümüzde terminoloji sistemine İngilizce vergi ve gümrük terimleri içeren metinlerin bilişselliğe dayalı olarak eşdeğer olarak çevrilmesi en güç ve güncel konular arasında sayılmaktadır.  Çünkü belirtilen dil birimleri terim sisteminde yeni semantik özelliklere sahip olurlar. Ayrıca bu makalede iki dilli (İngilizce-Özbekçe) vergi ve gümrük terimleri hazırlanmasının önemi vurgulanmaktadır. 

ANAHTAR SÖZCÜKLER
Vergi ve gümrük terimleri, tarihsellik, arkaizmler, alıntı sözcükler, yorumlama, çeviri.

ABSTRACT
This article highlights the genetic basis and functional-semantically peculiarities of tax and customs terms in comparative-contrastive analysis used in historical-archaic literary works. As well as issues on the formation of modern terminology tax and customs spheres based on both borrowed from various Turkish and Germanic languages. Updating the historical and archaic terms used in a variety of historical and literary memoir poems. It also tackles the adequacy problem of the translation with the semantic and lexical load of these terms. As well as this article is dedicated to study integral and differential peculiarities of tax and customs terms in the process of translation. As known grammatical, lexical, pragmatically and stylistic transformational methods are implemented while translating of definite sources from foreign languages into others. This principle is regarded to some English tax and customs lexemes that penetrated on the basis of cognitive. From this point it’s much important to pay special attention lexical-semantically peculiarities of tax and customs terms. Consideration of this reason linguistic semantic relation is observed between terminological system and literary language. Lexemes penetrated from literary language into tax and customs terminological system express new semantic meanings due to cognitive procedure. This kind of lexical devices bring much more difficulties in the translation of terms. From this point of view translators come across much difficulties in order to interpret in the form of adequacy from one language into another. Because terminological units are exception denoting connotative meanings. As well as this article tackles to compile bilingual (Uzbek-English, English-Uzbek) “Tax and Customs” Dictionary.

KEY WORDS
Tax and customs terms, historical, archaic, translation, loan words, interpretation.

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