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The article explores the development of terminology within the framework of tax legislation in Ukraine. It asserts that contemporary tax legislation in Ukraine is not just a set of rules governing taxation procedures but also a system of terminology that constantly adapts to changes in the economy and legislation. The architecture of the legal structure of terms and concepts is considered as an organized framework of terminology and concepts specific to a particular legal field or legislation. The term «architecture» is used metaphorically, emphasizing the organization and systematization of elements within the legal construction sphere. The interaction of architecture and terminology forms a robust and effective system of legal concepts, ensuring clarity and precision in legislation. Terminology serves as a tool for precise definition and standardization of legal terms, facilitating their understanding and application. The article highlights the synergy between architecture and terminology, creating a stable and effective system of legal concepts in tax legislation that takes into account the historical context and is shaped by constant changes in the field. In summary, the analysis of the terminology of the Tax Code of Ukraine indicates the diversity and modernity of the system of concepts and terms in tax legislation. This includes structured and hierarchical terms for clear systematization, terms that correspond to contemporary technological and economic realities, and terms introduced under the influence of international standardization. It is also essential to consider terms related to tax administration and those characterizing public and civic participation in shaping tax policy. All of this demonstrates the flexibility and adaptability of the system to modern challenges, including the influence of international standards and the development of modern technologies. The investigation of the terminology of Ukraine’s tax legislation reveals the influence of three key factors on the architecture of the legal system of concepts and terms: a) Ukraine’s accession to international economic and legal associations significantly shaped the architecture of terms, aligning them with recognized international standards; b) interaction with other branches of law, such as civil, administrative, and financial law, contributes to the formation of a common terminological base, crucial for ensuring systematicity and unity of the legal space; c) the impact of modern technologies, especially in the era of digital development, enhances the architecture of terms through the implementation of information systems and online resources.
Oleksandr Demenko (Mon,) studied this question.