The Corporate Income Tax as a Set of Levers to Influence Enterprise Development

Effective functioning of the tax system is one of the main and determining components of the state activity. Taxes are one of the tools for withdrawing a part of the income of legal entities and individuals, among which the corporate income tax (CIT) is of particular importance. With the help of this tax, the state can stimulate the revival of investment and innovation activities, as well as the development of competitive relations. Therefore, the aim of the article is to study the corporate income tax as a set of levers to influence enterprise development. The article substantiates that the CIT presents a system of levers to influence enterprise development: 1) as a fiscal lever, it should be considered in terms of its capacity to fill the budget, since it is an important fiscal tool in the public finance system of each country; 2) as an economic lever, it provides for the possibility of certain manipulative actions with the tax base by using accelerated depreciation; 3) as an investment lever, it should be considered as a means to influence the resolving of economic aspects concerning sources of attraction of investments to an enterprise; 4) as an information lever, it is one of the components of integrated changes in the sphere of taxation and indicates the effectiveness of the government activity and further consequences of implementing the state policy in the sphere of business; 5) as a tax culture, it assumes the consciousness of business entities in paying taxes to the state budget; 6) as a social lever, it provides for an effective implementation of certain changes in taxation, which contribute to positive social consequences, thereby bringing the country’s economy to a new, more effective level. Applying a synergistic approach to the system of CIT levers, it is quite possible that the enterprise can achieve qualitative development, raise its level in the general state sphere as an attractive investment object for domestic and foreign citizens

Modulation of the Translation Efficiency of Heterologous mRNA and Target Protein Stability in a Plant System: The Case Study of Interferon-αA

A broad and amazingly intricate network of mechanisms underlying the decoding of a plant genome into the proteome forces the researcher to design new strategies to enhance both the accumulation of recombinant proteins and their purification from plants and to improve the available relevant strategies. In this paper, we propose new approaches to optimize a codon composition of target genes (case study of interferon-αA) and to search for regulatory sequences (case study of 5′UTR), and we demonstrated their effectiveness in increasing the synthesis of recombinant proteins in plant systems. In addition, we convincingly show that the approach utilizing stabilization of the protein product according to the N-end rule or a new protein-stabilizing partner (thermostable lichenase) is sufficiently effective and results in a significant increase in the protein yield manufactured in a plant system. Moreover, it is validly demonstrated that thermostable lichenase as a protein-stabilizing partner not only has no negative effect on the target protein activity (interferon-αA) integrated in its sequence, but rather enhances the accumulation of the target protein product in plant cells. In addition, the retention of lichenase enzyme activity and interferon biological activity after the incubation of plant protein lysates at 65 °C and precipitation of nontarget proteins with ethanol is applicable to a rapid and inexpensive purification of fusion proteins, thereby confirming the utility of thermostable lichenase as a protein-stabilizing partner for plant systems

Draft Genome Sequences of Two Pseudomonas aeruginosa Clinical Isolates with Different Antibiotic Susceptibilities▿

Pseudomonas aeruginosa is a primary cause of opportunistic infections. We have sequenced and annotated the genomes of two P. aeruginosa clinical isolates evidencing different antibiotic susceptibilities. Registered differences in the composition of their accessory genomes may provide clues on P. aeruginosa strategies to thrive in different environments like infection loci