Literal Interpretation Research Articles

Roman law in the jurisprudence of Russian courts

In modern Russian judicial practice, the justification of court decisions by normative provisions extracted from all that is collectively embraced by the concept of “soft law” is becoming increasingly widespread. In this article, this phenomenon is revealed in the aspect of the practical application by Russian courts of certain provisions of Roman law. Considering specific examples of this kind, the authors, through doctrinal reflection, seek to identify common reasons that encourage domestic courts to turn to the mentioned source of “soft law” and come to the conclusion that modern Russian civil law in a sense repeated the path that was traversed by the civil law of imperial Russia. If, back in the middle of the 19th century, the judiciary could not even think of looking for a source of inspiration anywhere other than a literal interpretation of the text of the law, then with the beginning of the “Great Reforms” of the 1860s, the unsuitability of such an approach for servicing the rapidly developing turnover was revealed, and since the legislator could not keep up with its development, the main work of adapting positive law to changing relations was accepted the courts have assumed much broader discretionary powers. Since the possibilities of the domestic doctrine to meet the needs of the law enforcement officer in understanding and developing Russian law turned out to be very limited, judges found themselves in demand for the European civilian tradition based on Roman law, familiarity with which prompted them to independent judicial law-making. In many ways, similar processes are observed in post-Soviet Russia, a visible manifestation of which is the expansion of “soft law” into law enforcement practice, primarily through an appeal to the analogy of law and teleological interpretation. One of the facets of this process is the revival of interest in the legacy of Roman law and the Romanistic tradition. In this sense, unexpected parallels are found with the development of the common law.

Arabic Idioms Detection by Utilizing Deep Learning and Transformer-based Models

Arabic language resources and natural language processing technologies have seen significant advancements in recent years. The detection of idiomatic expressions is a crucial problem in Arabic natural language processing. Unfortunately, there have been few advancements in this field due to the scarcity of datasets and computational models that still struggle to handle Arabic idiomatic phrases. Although idioms have significance in Arabic because of their distinctive relation to history and cultural knowledge, they also offer a language tool for conveying concepts and thoughts that may diverge from their literal interpretation. Hence, to accurately detect their incongruent language, a model requires the ability to interpret the idioms’ contextual meaning. To tackle this issue, this study entails comprehensive work on detecting Arabic idiomatic and literal statements. For that, we introduce a large Arabic idiomatic and literal statements. The dataset includes idioms from several Arabic idiomatic platforms balanced with literal statements from titles in news platforms with similar keywords found in the idioms. This study adopts four deep learning models, namely, CNN, LSTM, Bi-LSTM, and GRU trained with word embeddings, FastText and Skip-Gram Word2Vec, and three transformer-based models, BERT, RoBERTa, and DistilBERT were compiled and assessed via empirical evaluations. Our experiments demonstrated that transformer-based models outperformed deep learning models trained by word embedding to detect Arabic idioms and literal statements, reaching 97% in favor of DistilBERT. We also enhanced the accuracy through the ensemble stacking method, boosting it by 0.8 points. Furthermore, we propose a novel Arabic idiom interpreter that offers simple explanations for selected idiomatic contents within the literal text. Our work enriches the challenge of detecting incongruities found in similar figurative genres, specifically in the rich morphological language, Arabic.

Paid Services Agreement in Modern Civil Law: Theoretical Construction and Prospects for Legislative Regulation

The reform of Russian civil legislation, which began in 2008, has not yet affected the special part of the Civil Code on certain types of contracts, and remains incomplete. At the same time, one of the most problematic contracts is the paid services agreement, the regulation of which in the Code is too broad and fragmentary. In the context of the growing role of the service sector in modern economic turnover, such a state of legal regulation of the paid services agreement in domestic civil law is inadmissible. The choice of directions for improving the legislative regulation of a service agreement should be based on an analysis of the legal nature of this agreement and the features of its theoretical design. The purpose of the article is to identify the main shortcomings of the legal regulation of the paid services agreement and to determine areas for its improvement. The methods of research are general methods of study (analysis and synthesis, induction and deduction, system analysis) and methods of legal science (methods of literal, systematic, teleological and historical interpretation of legal norms). The issues of the theoretical construction of a paid services agreement are considered taking into account the dogmatic development of this issue in domestic civil law and the current state of legal regulation of this contract in the current legislation. It is concluded that the service agreement is always aimed at achieving a certain result in the form of providing services of appropriate quality. The need to improve the general provisions of the service agreement is argued and specific directions for its modernization are proposed. The services requiring additional regulation are defined in special paragraphs of the Civil Code on certain types of service contracts.

Ecological Consciousness in Puranas: A Comprehensive Review

This article explores the ecological consciousness ingrained in the Puranas, a category of ancient Indian literature, and examines its significance in the present-day context. The Puranas depict nature as divine, personifying elements like rivers and mountains, fostering a profound spiritual and ecological perspective. The concept of "Nature as Divine" is explored in the Padma Purana and Matsya Purana, emphasizing the interconnected web of life and encouraging reverence for the environment. Conservation ethics and sustainable living practices are evident in narratives from the Bhagavata Purana, Brahma Purana, Padma Purana, and Matsya Purana. These texts advocate for responsible stewardship of natural resources, aligning human existence with cosmic rhythms and promoting a harmonious relationship between humanity and the environment. The article highlights the theme of "Cosmological Harmony" in Hindu cosmology, emphasizing the interconnectedness of cosmic elements and divine forces to maintain balance. It also discusses environmental crises depicted in certain Puranas, cautioning against ecological imbalance and advocating responsible stewardship. Rituals and eco-friendly practices, such as yajnas and vratas, are explored as indirect suggestions for sustainable living. The Puranas also promote animal welfare and ahimsa, with examples from the Vishnu Purana and other texts emphasizing compassion towards all living beings.While acknowledging the contemporary relevance of Puranic wisdom, the article discusses challenges in interpreting and applying these teachings in the modern world. Balancing literal and symbolic interpretations, addressing societal changes, preventing cultural appropriation, and reconciling scientific knowledge with religious beliefs pose challenges. Despite these hurdles, the ongoing relevance of the Puranas lies in their ability to offer guidance and inspiration for sustainable living and responsible environmental stewardship in the face of current environmental challenges.

Vocal identification: The metatextuality of the electronic voice phenomenon Based on the transcript “Breakthrough” by Konstantīns Raudive

The article’s subject deals with some aspects of transcommunication and its relation to literature; in particular, the metatextual nature of transcommunicative audio recordings as material for the methods of instrumental transcommunication (ITC) and the phenomenon of electronic voice (EPV). These terms are used to describe the data, obtained through the use of electronic devices and technologies to communicate with spirits or entities from other dimensions. The article problem is focused on the essence of the basic EVP form of paranormal investigation utilized to identify and interpret messages, images, or other forms of communication from the “meta-sphere” using devices such as radios, televisions, computers and other electronics. Konstantīns Raudive, one of the first researchers of transcommunication, believed that these devices, radios in particular, could be used as a means of making contact with spirits or entities that exist outside of physical reality and can manipulate electronic signals or other forms of energy to send messages that can be interpreted by the living. The article aims to methodologically process transcommunication as a controversial field that is not widely accepted by the scientific community due to a lack of empirical evidence to support the existence of entities or communication of this type. That is why many skeptics claim that this experience can be explained by natural phenomena such as pareidolia (the tendency to perceive meaningful patterns in random stimuli) or electromagnetic interference, and therefore many examples of EVP are dismissed as fictitious, amateurish, and staged. It is important to note that paranormal researchers approach transcommunication with a considerable level of skepticism and caution, and therefore the results of the research are full of potential for further studies to recognize that this field of science is overwhelmingly speculative yet prospective, especially when viewed from a literary perspective. The article novelty encapsulates the possibility of a literary interpretation of transcommunication from the standpoint of metatextuality as one of a myriad of feasible approaches.

The post-traumatic in the story “My Star, My Wormwood…” by Tetiana Lavrova

The need for a literary interpretation of the manifestations of post-traumatic stress determines the relevance of the study. The purpose of this article is to characterize the manifestations of the post-traumatic issues in the short story “My Star, My Wormwood…” by Tetiana Lavrova (2002). To achieve this goal, contextual and psychological analysis, comparative, structuralist methods were used. The novelty of the article consists of the introduction of a story by the little-known writer T. Lavrova (married Mitsinska), which was published in the pages of the magazine “Vitchyzna”. The results of the study. The manifestations of the post-traumatic disorder of the character of the story at the mental, emotional, physical, and behavioral levels were analyzed. The following emotional reactions to trauma were identified: despondency, anxiety, disorientation, denial, emotional swings, intrusive thoughts about trauma, lack of control, a tendency to isolate, feelings of alienation, a decrease in interest in everyday activities, or depression. The results of the study prove that the manifestation of the character’s post-traumatic disorder is the lack of verbalization of emotions, realized due to the incompleteness of sentences. It is noted that T. Lavrovа realizes the reflection of the psyche of a person affected by trauma by resorting to the techniques of direct psychologism (“stream of consciousness”, “inner speech”). The writer uses forms of self-narrative with numerous self-reflective passages. The traumatic bifurcation of the character of the story “My Star, My Wormwood…” by T. Lavrova is revealed linguistically. The writer focuses on the individual issues (in this case, the tragedy of the nameless woman). At the same time, the namelessness of the character indicates the orientation towards the typicality of the tragic situation. It turns out that the author presents not the image of the events themselves, but the image of how they are reflected in the mind of the character. The analysis of fragments of the story makes it possible to understand the search for answers to questions of existence, the main categories of which in this work are sin and atonement. Special emphasis is placed on disclosing the donor zone of the ontological metaphor with the “liquid” element.

Contemporary Critical Theories

A brief introduction to literary criticism and literary theory are given at the start. In any genre, the critic must be, in a sense, a political thinker, sociologist, and psychologist, as well as a literary historian and aesthetician. Additionally, this paper examines various critical, literary concepts and finally the conclusion is drawn by means of the review of literature indicated. Literary theory is the systematic study of the nature of literature and of the methods for literary analysis. It is the body of ideas and methods we use in the practical reading of literature. By literary theory we refer not to the meaning of a work of literature but to the theories that reveal what literature can mean. Literary theory is a description of the underlying principles, one might say the tools, by which we attempt to understand literature. All literary interpretation draws on a basis in theory but can serve as a justification for very different kinds of critical activity. It is literary theory that formulates the relationship between author and work; literary theory develops the significance of race, class, and gender for literary study, both from the standpoint of the biography of the author and an analysis of their thematic presence within texts. In simple words, it is a perspective with which we look at and interpret a text.

Reading Defoe Today Robinson Crusoe: an Inspiring Entrepreneur

Literature reflects the society and culture of its time, but it can also have lasting relevance and meaning beyond its period of origin. Revisiting the way we approach and interpret literature in the light of contemporary society can lead to a deeper appreciation and more relevant discussions. In other words, adapting literary interpretation to contemporary society can add new dimensions to the understanding and appreciation of classic works, while helping us to better understand the issues of our time. This paper suggests how the story of Robinson Crusoe and his shipwreck might be used to understand entrepreneurship and its implications. Explaining entrepreneurship concepts through the story of the shipwrecked hero can offer learners and readers a unique and stimulating perspective on the challenges and opportunities faced by entrepreneurs. It can also contribute to making reading more concrete and memorable.

A Critical Study of Text Interpretation in the Novel, "A Case of Exploding Mangoes in the Light of Historicism"

The study of Hanif's historic novel "A Case of Exploding Mangoes" (2008), involves interpreting history in the light of new realities and reflecting on the cultural context. Hanif effectively portrays the authentic historical context of Pakistani society, allowing for a more insightful and creative interpretation of history. This study examines the historical fiction "A Case of Exploding Mangoes" (2008) by Hanif, employing the New Historicism theory. The objective of the study is to analyze and evaluate literary texts in a critical manner, allowing students to have a comprehensive understanding of the text. The study is a qualitative analysis that applies Greenblatt's theory of "New Historicism" (1980) to examine a text within its socio-cultural and historical framework, including the cultural setting. The study found that understanding a work within the context of socio-cultural factors leads to the creation of more imaginative literary interpretations as a whole.

Using literary conversations to design stimulating learning environments for all elementary students

The paper presents results of the LemaS-GRiP project. The focus lies on literary conversations in inclusive literature lessons in primary schools. These conversations link individual aesthetic experiences and interests with a jointly responsible development of literary interpretations in exchanges between pupils and teachers. Based on a Literary Classroom Conversation in a fourth grade, we can show in a preliminary analysis how learners enter into the open-ended process of understanding and approach the ambiguity of the text. At the same time, all participants have a growing responsibility towards the text and for each other. In doing so, they are partly dependent on a competent other, who supports them in approaching the ambiguity of the text in the sense of scaffolding. Central instrument was a multimodal interaction analysis of videotaped lessons following the principles of the documentary method.

Features of translation: A. Grin’s féerie “Scarlet Sails” in the Tatar language (based on the theatrical interpretation of the work)

Based on the theatrical interpretation of the work (the play of the same name by the G. Kariev Tatar Youth Theater), this article discusses the features of translation into the Tatar language of the story-féerie by A. Grin “Scarlet Sails”. The study reveals the specifics of the modern interpretation of the main storylines and the images – the characters from Grin’s work, presents the quotes with the original authorial translation (M. Khabutdinova), describes various techniques and means of theatrical art that make it possible to succinctly and expressively present the modern insights into the work that has celebrated its centennial anniversary. The article analyzes in detail the individual episodes of the play that have conceptual significance and the iconic mise en scene that receive a multi-aspect literary interpretation (in part due to the original translation of the text and its stage embodiment). The article characterizes all the components of the theatrical performance (its composition, choreography, musical accompaniment and the set design (scenery, stage costumes, props and furniture). Much attention is paid to the evaluation of the performers of both the main and supporting roles in the play, the nuances of the image interpretations by the actors of both casts (in particular, the images of Assol performed by Laysan Bolshova and Albina Nogmanova). The article focuses on the symbolic imagery in the production, thanks to which the traditional universal values, characteristic of A. Grin’s fairy tale, are organically embodied through the metaphor of the modern performance. The article rates the performance highly due to the efforts of the whole team of authors and actors who created a bright original play that is relevant for the modern youth audience.

Preispitivanje narativnih svojstava i dogmatskog shvatanja zida – doprinos shvatanju liminalnosti arhitekture u zrcalu forme i strukture / Review of the Narrative Properties and Dogmatic Understanding of the Wall – a Contribution to Understanding the Architecture’s Liminality Through the Mirror of Form and Structure

Architecture has the role to mediate communication and fabrication of perception of truth and dogmas of a society in certain space and time, and the wall, as the most accessible element, plays a significant role in this process as the bearer of the symbolic-representational function of architecture, thus overcoming its tectonic definition. The position of the wall at the interface of intention of blocking and permeating socio-spatial flows within the urbo-architectural ensemble makes it a liminal artifact subject to multiple interpretations. For this reason, numerous aspects of recognized binding narratives – protection, communication, marking and memory – were examined, indicating the existence of transcendence of the idea and concept of sanctity throughout the history of construction. Goal of this paper is to examine the existence of relationship between the inherent liminality of the wall and the type of narrative that men define responding to recognized liminality, that is, the origin of man’s need for enclosure – for barriers that are the product of seeking and creating sense and meaning in truths and dogmas. One of the answers lies in theological philosophy as the cause of structural dogmas in architecture, which through a metaphorical expression based on the subjective pathological dogmatism of the religious conception of the world can realize a literal collective interpretation through the artefact of the wall.

P4: Help-Seeking Factors Among Older Adults on the National Psychosocial Support Helpline on COVID-19 in India

The pandemic has halted the traditional way of life as we used to know it. Due to the highly contagious nature of the virus, physical distancing had become the primary norm for reducing the spread, inevitably leading to social isolation. The older adult population is vulnerable to environmental changes, making them very prone to stress during disasters. Comorbidities, lack of social support, loneliness and uncertainty can be common precipitating factors. The National Institute of Mental Health & Neurosciences, with the Ministry of Health & Family Welfare, commenced a helpline to provide psychosocial support and mental health services in thirteen languages to distressed persons across the Indian subcontinent. The study aims to explore the help-seeking factors due to which older adult callers have sought help from the helpline during the COVID-19 pandemic by analysing the call recordings and, as a secondary objective, to develop a checklist to assess the psychosocial issues of older adults to be used by telephone- based psychosocial care providers. The researcher would use a “Naturalised” conceptual framework of transcription, which would necessitate a literal interpretation of the call recordings. Recordings of the calls made will be transcribed. “Thematic analysis” shall be conducted to find psychosocial issues older adult callers face. Categories would be identified, refined, and specified for coding. A series of key-informant interviews would be conducted online with a group of mental health professionals (defined as per the Mental Health Care Act, 2017) associated with or working in geriatric mental health. The findings from the study would help look into the evolution of psychosocial needs of the older adult population during a pandemic and would also reflect the different aspects of telephone-based psychosocial support and mental health services and their need during disasters. The study’s outcome would reveal the needs of this at-risk populace and explore the issues and concerns unique to the COVID- 19 pandemic. The findings would also be a substructure for future studies that would probe into research areas analogues to pandemics and other biological disasters, telephone-based psychosocial support, and the older adult populace.

Biomothers and Technobodies: Jeanette Winterson’s Frankissstein: A Love Story as the Technocritical Hybridization of Trans- and Posthumanism

Abstract In Frankissstein: A Love Story, the British writer Jeanette Winterson reclaims the epistemological value of the literary interpretation of existential questions around the posthuman. By retelling Mary Shelley’s gothic classic, Winterson assesses, both ethically and aesthetically, the consequences of artificial intelligence for traditional conceptions of gender, life (re)production, and the commodification of bodily desires, as well as their fusion at the intersection of technology and art. With the methodological support of recent studies on trans-/posthumanism and material/trans-corporeal feminism(s), this article will attempt to show how, by revindicating monstrosity as the legitimization of new forms of life and love, Winterson hybridizes trans- and posthumanist polarities and relativizes the rigidity of the debate around the de- and rematerialization of nature in the face of practices such as mind uploading, the mass production of sex robots, and enhancing biotechnologies, through a technocritical examination of the risks and possibilities of the com-posting of human and nonhuman matter.

The Contemporary Significance of Gibran’s Literary Works

Abstract The Lebanese writer Gibran Khalil Gibran was one of the pioneers of modern Arab literature and the “standard-bearer, soul and leader” of the writers of the “Mehjar” literature who played an important role in the revival of Arabic literature. He is a world-renowned cultural celebrity who has had a great influence in both Arabia and the West. Based on the theory of literary interpretation, this paper explores the commonality between Gibran’s thought and contemporary social values, which are embodied in four aspects: ecological view, women’s emancipation thought, East-West relationship view, and human unity consciousness. Gibran’s ideas contain rich humanistic values that transcend their time, and the up-to-date interpretation to them will help us draw valuable insights from them and gain inspiration in the face of the many major challenges of the era of globalization.

An Analysis of Figurative Language in Autumn!’S Album “Golden Child, Chapter 3”

Figurative language refers to the use of expressive linguistic tools that transcend literal interpretation to convey deeper meanings and evoke vivid imagery. In light of this definition, this research’s objective is to find out the types of figurative language and to find out the most dominant type of figurative language in Autumn!'s album "Golden Child, Chapter 3" by utilizing Perrine's theory of figurative language. The researcher has employed the qualitative research method in this research. The researcher found 8 types of figurative language from 78 datum in this figurative research. It includes the following; Simile (18 datum), Metaphor (21 datum), Personification (3 datum), Synecdoche (5 datum), Metonymy (10 datum), Paradox (1 datum), Hyperbole (16 datum), and irony (4 datum). This research showed that the most dominant type of figurative language is Metaphor with 21 data.

Insights from the Meaning First Approach and cognition into denominal verbs in child language: <em>Cherrying</em> means ‘eating cherries’, not ‘becoming like a cherry’

We experimentally investigate the meaning of denominal verbs in child and adult Romanian using a semi-artificial/semi-nonce denominal verb (SAD) paradigm, i.e., using non-existent verbs derived from familiar nouns (a cireşi ‘to cherry’). Importantly, the SAD paradigm allows us to probe into meaning formation without the lexical bias of existing verbs. To see whether children have difficulties understanding SAD verbs in linguistic contexts, we conducted a Contextual Denominal Task. Children were asked to select a matching picture after hearing sentences with SAD verbs in linguistic contexts biasing them for a particular interpretation. Children generally opted for a literal interpretation of a cireşi ‘to cherry’, involving the actual object cherry (‘to pick/eat cherries’), over a figurative interpretation such as a deveni (roşie) ca cireaşa ‘to become (red) like a cherry’, i.e., ‘to blush’ even in figurative-biasing contexts (like Mary cherried when John told her she was beautiful). In order to see whether children perform better when the meaning is made explicit or whether they have a general difficulty with figurative meanings (whether implicit or explicit), we also conducted an Explicit Denominal Paraphrase Task, where children were instead exposed to the corresponding denominal paraphrases (e.g., a deveni ca cireaşa ‘to become like a cherry’). Children performed almost adult-like when the figurative meaning was more explicit. We account for our findings within a Meaning First Approach (Sauerland & Alexiadou 2020; Guasti, Alexiadou & Sauerland 2023), which assumes that compressed meaning is hard, and that decompressing words is subject to two possible principles: (structural and conceptual) simplicity and plausibility. While adults tend to observe plausibility, children prefer simplicity more, generally opting for literal readings, which merge the light verb DO or similar verbs with nouns (Hale & Keyser 2002; Kiparsky 1997).

무력사용에 관한 유엔헌장 검토

Article 2(4) of the U.N. Charter prohibits the use of force and the threat of force in principle. Only the right to self-defense under Article 51 of the Charter and the use of force approved by the United Nations Security Council are allowed as exceptions. However, there are many differences in the interpretation of Article 2(4), which prohibits the use of force in principle. Traditional interpretation which Professor Brownlie supported is that the use of force should be strictly restricted according to the purpose of the establishment of the United Nations. However, there is also the argument that the use of force should be allowed additionally if it meets the purpose of the United Nations through literal interpretation. In addition, there is an argument that Article 2 (4) should be interpreted through teleological interpretation to settle the situations such as genocide which Professor Reisman, Yale Law school argued. Nevertheless, Aforementioned theories do not provide complete logic to be able to fill a gap between the United Nations' ideology and reality.
 The gap between Article 2(4) of the UN Charter and reality is not based on the essential flaws of Article 2(4) of the UN Charter. For almost 80 years after the signing of the U.N. Charter, the revision of the U.N. Charter has been amended only in procedural matters. The time has come to consider seriously the revision of the United Nations Charter in response to the development of science and technology and the resulting changes in human society. In the case of Article 2, Paragraph 4, the same aspect was encountered.

“THE DAY OF WRATH” BY YURII KOSACH: MODERNIZATION OF THE HISTORICAL NOVEL

The novel “The Day of Wrath” by Yurii Kosach is a modernist literary experiment, which reflected genre and stylistic searches of the late 1940s and the features of the individual creative and ideological evolution of the writer. The novel by Kosach attempts to question Polish and Russian imperial views on the events and the era of the Ukrainian Cossack Revolution, as well as to discard established social and religious concepts in favor of a national-cultural one.
 The novelty of Kosach’s literary technique in the novel lies, in particular, in the method of kaleidoscopic arrangement of material chosen by the author, the specific alternation of images and situations, the incorporation of cinematographic elements, and the utilization of the ‘stream of consciousness’ technique. There are elements of baroque, romantic, and expressionist poetics in the structure of Kosach’s novel, and it’s the syncretism of these stylistic trends that underlies the uniqueness of Kosach’s author’s style. His works are marked with ornamentality, complicated associativity, the motif of duality, and the special function of the metaphor. These features bring Kosach’s writings closer to baroque poetics. Kosach’s “Day of Wrath” is also connected with the tradition of the romantic historical novel through the use of typical romantic images, schemes, and situations, which the author attempts to modernize. The expressionistic stylistic tendencies are evident in “The Day of Wrath” at the linguistic level, characterized by fragmentary writing, elliptical sentences, and a deliberate violation of syntax. These tendencies also manifest themselves in the means and techniques used for image and form creation. The paper highlights the characteristics of Kosach’s ideological and literary interpretation of Bohdan Khmelnytskyi’s image. The hetman is portrayed as a historical figure, a "baroque man," and a statesman-demiurge. Yurii Kosach created a sample of the historical novel, resonating with his time and his own historical and literary views. In order to fulfil this task, he updated its content and form, making some changes in genre and narrative canons.

Interpretation of tax law in cases involving commercial entities: Opportunities to exchange best practices in the area of corporate social responsibility regulation

The article aims to develop a correct understanding of the essence and implications of the basic principles and legal provisions governing tax matters, as well as to form an insight into their evolutionary transformations on the basis of the exchange of relevant best practices between Ukraine and other countries. Relying on methods of comparative review, as well as methods of systematic review and standard techniques of text analysis, the author covers theoretical and practical issues related to the balanced combination of literal and intentional interpretation of tax legislation provisions, in dubio pro tributario in the interpretation of tax laws and question of reasonable cause and good faith of taxpayers. It is noted, in particular, that common law countries and continental legal systems are united by a tendency towards a balanced combination of literal and purposive interpretation. It is emphasized in the conclusions that, along with the literal wording of tax law provisions, the purpose of their introduction and the general principles of tax law are taken into account. Moreover, in some countries, reference to the intention of the legislators is even allowed.