Language is continuously changing, and so is i.a. the semantic scope of words. These changes concern also the basic lexical resource. Do the contemporary dictionaries of Polish keep up with the changes? The subject of this paper is a selected example of a description of a lexical norm codifi ed in such dictionaries. The principal goal of this paper is to determine the significance of the specification level of the description of the lexical meaning of the units defined in dictionaries (e.g. mleć (to grind), mielony (ground)) for certain language users. It turns out that it is crucial for interpreting various legal acts and regulations. It influences i.a. the interpretation of tax regulations and, what follows, the amount of taxes to be paid by enterprises or their customers. The analysis uses the language material contained in Narodowy Korpus Języka Polskiego (National Corpus of Polish). This paper describes how the content of entries could affect the classifi cation of goods and the VAT rate calculated on the goods – it describes the practical application of the lexical norm in a fi eld that seems to be far from linguistics, namely industry and economy.
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