The Application of Bononno - Newmark’s Translational Procedures in the Transference of Tax-related Terms

Abstract

In contrast to translation strategies, translation procedures are used for sentences and smaller units of language within that text. Translation procedures are methods applied by translators when they formulate equivalence for the purpose of transferring elements of meaning from the Source Text (ST) to the Target Text (TT). Translators often encounter source-language terms without (descriptive) contexts, without definitions, abstracted from any referential environment other than the text itself. Applying Bononno – newmark’s model, this thesis aimed at investigating the English-Persian translational procedures used in the transference of tax-related terms in selected legal texts extracted from international treaties between Iran and forty other countries. It is a qualitative descriptive study that manifested how these procedures led to a more appropriate translation of legal terms related to tax. The findings of this study can benefit translators and trainers in the realm of translation studies.