THE SYSTEM OF DIRECT TAXATION IN UKRAINE

For the development of any country, everything in the country's economy needs to work at the highest level. This article is devoted to the system of direct taxation in Ukraine. It is determined that the main document regulating taxation is the Tax Code of Ukraine. The Tax Code clearly states that the tax is a mandatory, unconditional payment to the budget received from taxpayers. The direct taxation system in Ukraine could be better, but a number of problems prevent it from functioning fully. Direct tax is important for the activities of producers of various goods. The system of direct taxation in the world occupies a significant niche, in turn, as in Ukraine. Therefore, for development, it is necessary to start relying on the experience of the countries of the World. From this we get that it is important to reform the taxation system in Ukraine, starting with direct taxation. The direct tax system has many benefits that do not allow obtaining financial resources in full. Analyzing the data on the consolidated budget in Ukraine, it can be noted that it is formed from 80% of tax revenues. This is not enough by European standards. This suggests that in Ukraine the suboptimal structure of the revenue side of the state budget. Examining the factors influencing the system of direct taxation of individuals and legal entities, it was found that the most important qualitative factor from the standpoint of fiscal orientation is the level of tax evasion. The problem of taxation at all times, and especially in our time and for our country is extremely relevant, because it is taxes that are the source of income to the state, without which no country can exist. Direct taxes and are the basis for taxation. Direct and indirect taxes are also important for tax culture. Tax culture is important for effective tax collection. This can be explained by the receipt of income and income taxes, which depend on the correctness of the declaration of these incomes. In European countries, declaration is a prerequisite for every citizen, and public morality is focused on condemning those who hide something. In turn, this culture in society in Ukraine does not yet have a proper level. Therefore, the country should pay more attention to the control of the direct taxation system and create conditions for the payers of these taxes.

Control issues of a fast positioner intended for deflection of a high power laser beam

This paper discusses some crucial aspects of control of a fast positioner intended for positioning of a mirror reflecting high power laser beam. Positioner is driven by a two linear movement piezo actuators acting on a common flexible flat spring bending it in two perpendicular directions. The reflector is fixed to this spring. Clearly, the actuator is a dynamic oscillating system. This makes control of positioner demanding. In order to overcome the effects of static nonlinearity, hysteresis and their time evolution, there were proposed two independent closed loop positioning systems each governing each own axis. The simulation investigations allowed for determining the suboptimal structure and parameters of controllers. Two different control loops were investigated and discussed. The simulation experiments shown, that the most efficient controller is able to “mask” the actuator hysteresis while introducing appropriate dynamic damping and stiffness to the controlled system. The concept of the positioner controller was described and some chosen results of laboratory experiments were presented. Finally, the assessment of the control quality is given together with some general conclusions closing the paper.

Using mitoribosomal profiling to investigate human mitochondrial translation

Background: Gene expression in human mitochondria has various idiosyncratic features. One of these was recently revealed as the unprecedented recruitment of a mitochondrially-encoded tRNA as a structural component of the large mitoribosomal subunit. In porcine particles this is mt-tRNAPhe whilst in humans it is mt-tRNAVal. We have previously shown that when a mutation in mt-tRNAVal causes very low steady state levels, there is preferential recruitment of mt-tRNAPhe. We have investigated whether this altered mitoribosome affects intra-organellar protein synthesis. Methods: By using mitoribosomal profiling we have revealed aspects of mitoribosome behaviour with its template mt-mRNA under both normal conditions as well as those where the mitoribosome has incorporated mt-tRNAPhe. Results: Analysis of the mitoribosome residency on transcripts under control conditions reveals that although mitochondria employ only 22 mt-tRNAs for protein synthesis, the use of non-canonical wobble base pairs at codon position 3 does not cause any measurable difference in mitoribosome occupancy irrespective of the codon. Comparison of the profile of aberrant mt-tRNAPhe containing mitoribosomes with those of controls that integrate mt-tRNAVal revealed that the impaired translation seen in the latter was not due to stalling on triplets encoding either of these amino acids. The alterations in mitoribosome interactions with start codons was not directly attributable to the either the use of non-cognate initiation codons or the presence or absence of 5’ leader sequences, except in the two bicistronic RNA units, RNA7 and RNA14 where the initiation sites are internal. Conclusions: These data report the power of mitoribosomal profiling in helping to understand the subtleties of mammalian mitochondrial protein synthesis. Analysis of profiles from the mutant mt-tRNAVal cell line suggest that despite mt-tRNAPhe being preferred in the porcine mitoribosome, its integration into the human counterpart results in a suboptimal structure that modifies its interaction with mt-mRNAs.

Using mitoribosomal profiling to investigate human mitochondrial translation

Background: Gene expression in human mitochondria has various idiosyncratic features. One of these was recently revealed as the unprecedented recruitment of a mitochondrially-encoded tRNA as a structural component of the large mitoribosomal subunit. In porcine particles this is mt-tRNAPhe whilst in humans it is mt-tRNAVal. We have previously shown that when a mutation in mt-tRNAVal causes very low steady state levels, there is preferential recruitment of mt-tRNAPhe. We have investigated whether this altered mitoribosome affects intra-organellar protein synthesis. Methods: By using mitoribosomal profiling we have revealed aspects of mitoribosome behaviour with its template mt-mRNA under both normal conditions as well as those where the mitoribosome has incorporated mt-tRNAPhe. Results: Analysis of the mitoribosome residency on transcripts under control conditions reveals that although mitochondria employ only 22 mt-tRNAs for protein synthesis, the use of non-canonical wobble base pairs at codon position 3 does not cause any measurable difference in mitoribosome occupancy irrespective of the codon. Comparison of the profile of aberrant mt-tRNAPhe containing mitoribosomes with those of controls that integrate mt-tRNAVal revealed that the impaired translation seen in the latter was not due to stalling on triplets encoding either of these amino acids. The alterations in mitoribosome interactions with start codons was not directly attributable to the either the use of non-cognate initiation codons or the presence or absence of 5’ leader sequences, except in the two bicistronic RNA units, RNA7 and RNA14 where the initiation sites are internal. Conclusions: These data report the power of mitoribosomal profiling in helping to understand the subtleties of mammalian mitochondrial protein synthesis. Analysis of profiles from the mutant mt-tRNAVal cell line suggest that despite mt-tRNAPhe being preferred in the porcine mitoribosome, its integration into the human counterpart results in a suboptimal structure that modifies its interaction with mt-mRNAs.

A new entropy model for RNA: part IV, The Minimum Free Energy (mFE) and the thermodynamically most-probable folding pathway (TMPFP)

Here we discuss four important questions (1) how can we be sure that the thermodynamically most-probable folding-pathway yields the minimum free energy for secondary structure using the dynamic programming algorithm (DPA) approach, (2) what are its limitations, (3) how can we extend the DPA to find the minimum free energy with pseudoknots, and finally (4) what limitations can we expect to find in a DPA approach for pseudoknots. It is our supposition that some structures cannot be fit uniquely by the DPA, but may exist in real biology situations when disordered regions in the biomolecule are necessary. These regions would be identifiable by using suboptimal structure analysis. This grants us some qualitative tools to identify truly random RNA sequences, because such are likely to have greater degeneracy in their thermodynamically most-probable folding-pathway.