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Abstract. Public sector fraud reduces government resources for healthcare, education and welfare. The recent case of the Panama Papers revealed that 12 national leaders are among 143 politicians, their families and close associates from around the world known to have been using offshore tax havens. It is obvious that activities concerning tax have rapidly gained an international dimension both globally and in Europe. A crucial role in communication on tax-related issues between states is played by precision in using terminology, with the choice of the correct equivalents in different languages. It has been pointed out by professionals in the tax field that some major concepts are elusive for the public and specialists alike, such as tax avoidance and tax evasion, or tax minimisation and tax avoidance. The aim of this paper is to offer a trilingual – English, Lithuanian and Norwegian – comparative analysis of the most commonly used terms that denote activities reducing tax liability. It establishes the counterparts of terminology that refer to different categories of activities reducing tax liability in those three languages, discusses synonymy of the terms and their usage in legal acts and media discourse, and offers insights into semantic differences between the terms analysed and their degree of equivalency. The terminology was verified using the multilingual database Interactive Terminology for Europe (IATE) and supplemented using numerous additional sources, such as legal acts, various official documents and media materials. The research focuses on terms ascribed to the three most common types of tax activities (tax planning, tax avoidance and tax evasion/fraud) and the two phenomena of tax shelters and tax havens. The insights offered into usage of the terms, their counterparts in the three languages, their synonyms and semantics are believed to be valuable for efficient professional communication internationally. ; Mokestinis sukčiavimas viešajame sektoriuje mažina nacionalines mokestines pajamas, kurios galėtų būti skiriamos visuomenės sveikatai, švietimui ir kitoms socialinės gerovės sistemoms. 2016 metų pavasarį "Panamos popieriais" praminto skandalo tyrimas atskleidė, kad kai kurie įtakingiausi pasaulio veikėjai slėpė savo pinigus ofšorinėse struktūrose. Tai ne tik atskleidė platų tarptautinį veiklos, susijusios su mokestiniu sukčiavimu ir mokesčių slėpimu, mastą, bet ir tą faktą, kad daugeliu atvejų mokestinio sukčiavimo veikos viešajame diskurse yra įvardijamos tikrąją esmę maskuojančiais terminais, pvz., "mokesčių optimizavimas" arba "agresyvus mokesčių planavimas". Lemiamas vaidmuo, kovojant su mokestiniu sukčiavimu tarptautinėje erdvėje, yra ir tikslus terminijos, teisingų ekvivalentų įvairiomis kalbomis pasirinkimas. Mokesčių srities specialistai pastaruoju metu nurodo, kad kai kurie pagrindiniai terminai, vartojami viešojoje erdvėje, yra neskiriami net profesionalų, pvz., tax avoidance ir tax evasion anglų kalboje arba mokesčių planavimas bei mokesčių vengimas ir slėpimas lietuvių kalboje. Šio straipsnio tikslas yra išanalizuoti trijų – anglų, lietuvių ir norvegų – kalbų dažniausiai vartojamus mokestinio sukčiavimo ir mokesčių vengimo terminus. Pateikiami anglų kalbos terminai ir jų ekvivalentai lietuvių ir norvegų kalbomis, analizuojami šių terminų sinonimai tiek teisės aktuose, tiek žiniasklaidoje, aptariami semantiniai sinonimiškai vartojamų terminų skirtumai bei diskurso nulemti variantų pasirinkimai. Straipsnyje siūlomos terminų ir jų sinonimų vartojimo įžvalgos, tikimasi, pasitarnaus efektyviai tarptautinei komunikacijai šiuo viešajai politikai svarbiu klausimu.

Translation has been long rejected in English language teaching. A shift in non-native teachers' attitudes towards an application of translation in the ESP (English for Specific Purposes) was observed lately. The research, findings of which are presented in the article, focused on several points: the need of translation at an intermediate/advanced level of legal English; the comparative analysis of students' and teachers' attitudes towards the use of the native language in mastering legal English and reasons for its usage. The research was also conducted to establish an optimum amount of translation to be used in ESP. The analysis revealed and identified the need to use the fifth skill of translation on a university level, especially in teaching/learning legal English, and to promote it within the framework of communicative language teaching/learning. ; Mokant(-is) svetimų kalbų, ilgai buvo naudojami komunikatyviniai metodai, kai minimaliai vartojama gimtoji kalba. Tačiau užsienio kalbų mokymui(si) gana didelę įtaką turi besimokančio asmens gimtoji kalba, ypač jei mokomasi teisinės anglų kalbos, kai būtina preciziškai tiksliai nusakyti teisinio termino reikšmę. Ankstesnėse studijose ištirti ir identifikuoti pagrindiniai studentų poreikiai ir motyvai, susiję su vertimu į gimtąją kalbą, kaip specialybės kalbos mokymosi metodu, paskatino tyrinėti ir dėstytojų požiūrį į šios galimybės ir mokymo metodo panaudojimo veiksmingumą. Straipsnyje apibendrinti skirtingų aukštųjų mokyklų užsienio kalbų dėstytojų nurodyti vertimo naudojimo motyvai ir nustatyta optimali jo apimtis per svetimos profesinės kalbos pratybas. Pateikiama lyginamoji studentų ir dėstytojų poreikių analizė. Atliktais tyrimais grindžiama būtinybė pasitelkti vertimą specialybės – teisinės – užsienio kalbos mokymui ir ugdyti vertimo, kaip "penk-tosios" kalbinės veiklos rūšies, įgūdžius.

A learner's native language strongly influences a foreign language acquisition. Cross–language transfer of skills and knowledge can be both positive (helping students to learn a foreign language easily and quickly) and negative (generating some expected errors). ; Mokantis svetimų kalbų, gana didelę įtaką turi besimokančiojo gimtoji kalba. Jos žinios ir įgūdžiai perkeliami į svetimą kalbą. Šis reiškinys vadinamas ,,kalbiniu perkėlimu". Jis gali turėti teigiamos (padeda besimokančiajam greičiau ir lengviau perprasti svetimos kalbos sistemą) ir neigiamos (tipinės klaidos) įtakos. Šiame straipsnyje ir nagrinėjami kalbinio perkėlimo aspektai mokantis teisinės anglų kalbos, pateikiama praktinių rekomendacijų dėl problemiškiausių kalbinio perkėlimo sričių.

The societal evolution since the last decades of 20th century until recently has called for and brought a number of signifi cant political terms into popular usage. This article offers the overview of some relevant new terms, neologisms, in Spanish and the English language, as well as those terms that have acquired new meaning over the given period. The researched terms are subdivided into categories related to spheres of general government policy, environmental policy and family policy. The profound impact of new technologies in the confi guration of current societies through its terminology is also covered. The background political and social context is given for the full understanding of designated concepts. The paper is believed to be of interest not only for teachers/learners of the Spanish and English languages and linguists, but also for students and professionals in the fields of Politics, Public Administration, History and Communication.

The societal evolution since the last decades of 20th century until recently has called for and brought a number of signifi cant political terms into popular usage. This article offers the overview of some relevant new terms, neologisms, in Spanish and the English language, as well as those terms that have acquired new meaning over the given period. The researched terms are subdivided into categories related to spheres of general government policy, environmental policy and family policy. The profound impact of new technologies in the confi guration of current societies through its terminology is also covered. The background political and social context is given for the full understanding of designated concepts. The paper is believed to be of interest not only for teachers/learners of the Spanish and English languages and linguists, but also for students and professionals in the fields of Politics, Public Administration, History and Communication.

The societal evolution since the last decades of 20th century until recently has called for and brought a number of signifi cant political terms into popular usage. This article offers the overview of some relevant new terms, neologisms, in Spanish and the English language, as well as those terms that have acquired new meaning over the given period. The researched terms are subdivided into categories related to spheres of general government policy, environmental policy and family policy. The profound impact of new technologies in the confi guration of current societies through its terminology is also covered. The background political and social context is given for the full understanding of designated concepts. The paper is believed to be of interest not only for teachers/learners of the Spanish and English languages and linguists, but also for students and professionals in the fields of Politics, Public Administration, History and Communication.