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A Comparison of the Spanish and Irish Taxation

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A Comparison of the Spanish and Irish Taxation A Comparison of the Spanish and Irish Taxation Systems from a Terminological Viewpoint Carol-Ann Veale B.A. Dublin City University Submission for Master of Arts Supervisor: Dr. Bill Richardson School of Applied Languages January 1997 I hereby certify that this material, which I now submit for assessment on the programme of study leading to the award of Master of Arts is entirely my own work and has not been taken from the work of others save and to the extent that such work has been cited and acknowledged within the text of my work. Signed: ID No. :93700717 Date: Acknowledgements I would like to thank the following people for their input: Clodagh and Eddie Veale (otherwise known as Mum and Dad) and the rest of the clann (Sandra, Janet, Nicola, Pudding and Cuthbert) for their support, patience and good humour. Dr. Bill Richardson (otherwise known as my long suffering supervisor) for his dedication and professionalism. Dr. Bob Payne for his kindness and hospitality in Luxembourg. Sylvia Ball and the terminology department in the European Parliament, Luxembourg for the help they gave me while completing a stage there. International Translation and Publishing Ltd., Bray, Co.Wicklow for providing me with employment. DCU and Avoca Hockey Clubs for providing me with respite. Kevin, Rebecca and KPMG for their laptops and advice on taxation issues. John Cahill for believing it could be done. Fiona for being wonderful. PREFACE 6 1. THEORY OF TERMINOLOGY 7 1.1. Introduction 7 1.2. Evolution of Terminology 8 1.3. Terminology Users 10 1.4. Linguistic Background to Terminology 12 1.4.1. General Linguistics 12 1.4.2. Lexicology 14 1.4.3. Lexicography 15 1.5. Definition of Terminology 17 1.6. Definitions within Terminology 21 1.6.1. The Concept 21 1.6.2. The Term 22 1.6.3. Equivalence 23 1.7. Terminology and the Tax Systems 27 1.8. Conclusion 30 2. THE SPANISH AND IRISH TAXATION SYSTEMS 31 2.1. The Spanish Taxation System 31 2.1.1. Introduction 31 2.1.2. Evolution of the Spanish Taxation System 31 2.1.2.1. 1845 Mon-Santillan Reform: 31 2.1.2.2. Subsequent Reform 1900-1970s: 33 2.1.2.3. 1977 Fuentes Quintana - Fernandez Ordonez Reform 35 2.1.3. Structure of the Spanish Taxation System 3 8 1 2.1.3.1. Introduction 38 2.1.3.2. Legislating Bodies 38 2.1.3.2.1. The Central Government 38 2.1.3.2.2. The Autonomous Communities 39 2.1.3.2.3. Local Government 41 2.1.3.2.4. Other taxation legislation 42 2.1.3.3. Classification of Taxes 42 2.1.3.3.1. Direct taxation 44 2.1.3.3.1.1. Personal income tax (Impucsto sobre la renta de las personas fisicas IRPF): 44 2.1.3.3.1.2. Corporation Tax (Impuesto sobre sociedades) 46 2.1.3.3.1.3. Wealth tax (Impuesto sobre el patrimonio) 48 2.1.3.3.1.4. Inheritance and Gift Tax (Impuesto sobre sucesiones y donaciones) 49 2.1.3.3.2. Indirect Taxation 50 2.1.3.3.2.1. Value Added Tax (Impuesto sobre el valor anadido , IVA) 50 2.1.3.3.2.2. Taxes on capital transfers and documented legal acts (Impuesto sobre transmisiones patrimoniales y actos juridicos documentados ) 52 2.1.3.3.2.3. Excise Duties 53 2.1.3.3.2.4. Local Taxes 54 2.2. The Irish Taxation System 55 2.2.1. Introduction 55 2.2.2. Evolution of the Irish Taxation System 55 2.2.2.1. The Mid-19th Century 55 2.2.3. Socio-economic Factors 56 2.2.4. Recent Reform 5 8 2.2.5. The Structure of the Irish Taxation System 58 2.2.5.1. Direct Taxation 60 2.2.5.1.1. Income Tax 60 2.2.5.1.2. Corporation Tax 63 2.2.5.1.3. Capital gains tax 65 2.2,5.1.4. Capital Acquisitions Tax 66 2.2.5.2. Indirect Taxation 70 2.2.5.2.1. Residential Property Tax 70 2.2.5.2.2. Value Added Tax 70 2.2.5.2.3. Stamp Duties 71 2.2.5.2.4. Excise Duties 73 2.3. Comparison of Irish and Spanish Taxation Systems 75 2.3.1. Introduction 75 2.3.2. External Factors 76 2.3.3. Reform of the Taxation Systems 78 2.3.4. Current Taxation Systems 78 3. TERMINOLOGICAL ISSUES WITHIN THE CONTEXT OF TAXATION LITERATURE 85 3.1. Introduction 85 3.2. Text Types 86 3.3. Terminological Issues 88 3.3.1. General Taxation terms 88 3.3.2. Culture-Specific Terms 99 3.3.3. Individual taxes 102 3.3.4. Loan terms 109 3.3.5. Basic taxation links 111 3.3.6. Acronyms 114 3.4 Conclusions 115 4. BIBLIOGRAPHY 116 Source Texts for Chapter 3 123 3 APPENDIX - BILINGUAL GLOSSARY 126 List of Tables Table 1 Revenue from Taxation in Spain 34 Table 2 Classification of Taxes in Spain 43 Table 3 Value Added Tax in Spain 52 Table 4 1950s Average Growth Rate 57 Table 5 Taxation in Ireland 59 Table 6 Capital Acquisitions Tax Rales 68 Table 7 Capital Acquisitions Tax Thresholds 69 Table 8 Stamp Duties 72 Table 9 Excise Duties 74 List of Diagrams Diagram 1 Signifier. Signified, Sign 13 Diagram 2 Tax Authorities 80 Diagram 3 Spanish and Irish Taxation Concept Systems 84 4 A Comparison of the Spanish and Irish Taxation Systems from a Terminological Viewpoint Author: Carol-Ann Veale With the advent of the European Union, tax harmonisation has become a key issue throughout Europe. Harmonisation by its nature involves the comparison of the different taxation systems that prevail in Europe. One obstacle to this comparison is the fact that each country describes its taxation system in its own language. Clearly, the translation of terms extracted from taxation systems is essential to mutual comprehension. However, language barriers, although significant, do not represent the only difficulty. Taxation systems in Europe have evolved from two main trends resulting in the Anglo-Saxon and the Latin taxation systems. Both types of system have developed separately over the last 200 years and each is based on different underlying concepts. Despite reform, these generic conceptual differences still apply in addition to the various socio-economic factors which have influenced the development of the taxation systems. Recognition and explanation of these difficulties is of paramount importance. This thesis discusses some of the terminological issues raised by conceptual non-equivalence and highlights ways in which terminology as a discipline is a useful tool in isolating these issues. This discussion occurs within the context of a comparison of two specific taxation systems (Spanish and Irish) from the perspective of the translation of Spanish terms into English. The investigation is structured as follows: an examination of terminology as a discipline, an outline of the structure of the Spanish and Irish taxation systems, a discussion of Spanish-English taxation translation difficulties and a Spanish-English glossary of terms. 5 Preface This project presents the terminological difficulties posed by the translation of terms from non-equivalent concept systems. In this case, the concept systems considered are the Spanish and Irish taxation systems. The terminological problems presented by the translation of Spanish taxation terms are discussed and solutions are suggested. On the basis of this discussion a bilingual glossary of taxation terms has been drawn up. (See Appendix ) Chapter 1 presents an outline of the theory of terminology which demonstrates the relevance of terminology to taxation. The basic structure of the Spanish and Irish taxation systems is outlined in Chapter 2. A diagrammatical representation of the concept systems appears in the appended glossary . This facilitates a comparison of the concept systems which is necessary for further comparison on a terminological level. Spanish terms which appear in bold are included in the appended glossary (See Appendix). Chapter 3 includes a detailed discussion of several categories of terminological difficulties and their possible resolution. 6 1. Theory of Terminology 1.1. Introduction In this section, the emergence of terminology as a discipline is examined and is compared to the more traditional areas of lexicology and lexicography. The notion of "terminology" is explained along with several of its constituent components. In particular, the relevance of terminology to the comparison of the Spanish and Irish taxation systems is demonstrated. This section serves as an introduction to the comparison of the Spanish and Irish taxation concept systems from a terminological viewpoint. The issues raised are examined in greater depth, within the context of taxation literature, in Chapter 3. Also, a selection of terms has been defined and translated within the appended glossary. 7 1.2. Evolution of Terminology Although terminology only emerged recently as an independent discipline, for centuries information has been organised and presented systematically in both general and specialised dictionaries (Newmark 1988, Picht and Draskau 1985). Picht and Draskau 1985 offer several examples of extensive terminology work carried out within specialised fields long before terminology existed as a separate discipline. (1985: 23) These include Versalius who worked in the area of anatomy in the 16th Century, Lavoisier and Berthollet who were 18th Century chemists, and Linnaeus who drew up terminologies in the area of botany and zoology in the 18th Century. Terminology is widely regarded as an interdisciplinary activity. While linguistics obviously plays a key role it draws on several other specialised fields i.e. logic, information technology, standardisation and the increasing number of scientific and specialist disciplines to which it applies.
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