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Comparative Analysis of the Value Added Tax Evolution


  • Kešeljević Aleksandar

    (Faculty of Economics, University of Ljubljana)


Author’s approach to knowledge is based on the system of upgrading between knowledge as information, cognitive process, capital and a value. Knowledge cannot exist without it’s subject to whom the capacity of cognition is ascribed. Cognitive capacity is bounded due to imperfect information and the limits of the human mind and is becoming with individual’s inclusion into the society socially contingent. Primarily knowledge represents an investment into an individual who can only through social capital fully employ the human capital acquired for oneself. Through organizational routines and practices individual knowledge is also increasingly spilling over to other users of knowledge causing organization to become an important carrier of knowledge. Organizations are therefore devoting more attention to systematic knowledge management as a tool for boosting intellectual capital which represents understanding of knowledge as capital in its full meaning. Knowledge as capital cannot be fully understood without a more profound grasp of freedom through which knowledge becomes a value.

Suggested Citation

  • Kešeljević Aleksandar, 2013. "Comparative Analysis of the Value Added Tax Evolution," Journal of Knowledge Management, Economics and Information Technology,, vol. 3(3), pages 1-14, June.
  • Handle: RePEc:spp:jkmeit:1391

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    References listed on IDEAS

    1. Robert M. Solow, 1956. "A Contribution to the Theory of Economic Growth," The Quarterly Journal of Economics, Oxford University Press, vol. 70(1), pages 65-94.
    2. Alka Obadić & Aleksander Aristovnik, 2011. "Relative efficiency of higher education in Croatia and Slovenia: an international comparison," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 13(30), pages 362-376, June.
    3. Herbert A. Simon, 1955. "A Behavioral Model of Rational Choice," The Quarterly Journal of Economics, Oxford University Press, vol. 69(1), pages 99-118.
    4. Jacob Mincer, 1958. "Investment in Human Capital and Personal Income Distribution," Journal of Political Economy, University of Chicago Press, vol. 66, pages 281-281.
    5. Simon, Herbert A, 1979. "Rational Decision Making in Business Organizations," American Economic Review, American Economic Association, vol. 69(4), pages 493-513, September.
    6. George J. Stigler, 1961. "The Economics of Information," Journal of Political Economy, University of Chicago Press, vol. 69, pages 213-213.
    7. Paul M. Romer, 1994. "The Origins of Endogenous Growth," Journal of Economic Perspectives, American Economic Association, vol. 8(1), pages 3-22, Winter.
    8. Nina Ponikvar & Maks Tajnikar & Ksenja Pušnik, 2009. "Performance ratios for managerial decision‐making in a growing firm," Journal of Business Economics and Management, Taylor & Francis Journals, vol. 10(2), pages 109-120, February.
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