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2021 | OriginalPaper | Buchkapitel

5. Law on Value Added

verfasst von : Živko Bergant

Erschienen in: Accountancy and Social Responsibility

Verlag: Springer International Publishing

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Abstract

The value-added law is revealed and formulated. It has its own creative and distributive dimensions that work regardless of the socio-economic system or human history and in all types of organizations. In opposite, the inequality is devastating and the entropy of the system increases. Value-added law requires the distribution of value added between all stakeholders that bear risk according to their work contribution. Important economic and social aspects of the value-added law are shown. The distribution of the value added to the stakeholders is discussed and detailed value-added structure is presented. New categories, basic labor costs and surplus value added are defined and proposed to make the procedure of the distribution of the value added easier and comprehensive. A special emphasis is given to the retained surplus value added.

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Fußnoten
1
Neither partners in the family usually wants to be exploited.
 
2
The term “political economy” reflects its political, moral and normative range (Piketty 2014, p. 742).
 
3
For example, Marx considered only “productive labor”.
 
4
There are, of course, several possible classifications of stakeholders (e.g. Groenendijk 2003, p. 57).
 
5
More about a trap of borrowing in Bajo, Roelants (2015, pp. 119–126).
 
6
In such a situation, short-term interests at the expense of sustainable development are clearly possible.
 
7
It could differ only according to difficult and health related conditions of work of particular employee.
 
8
The state responds to the occurrence of insolvency of the organization, as a rule only, through establishing insolvency legislation. As a rule, this is too late and shows insufficiently response of the state as a stakeholder. At the same time it means also insufficient social responsibility of the state.
 
9
A similar case of social irresponsibility of the state is when it does not take action against owners who behave irresponsibly towards their property (e.g. real estate) and let it go bankrupt, thereby reducing the value of the social assets.
 
Literatur
Zurück zum Zitat Bajo, C. Sanchez, Roelants, bruno (2015). Kapital in past zadovževanja. Capital and the Trap of Borrowing (In Slovene). Ljubljana: Modrijan. Bajo, C. Sanchez, Roelants, bruno (2015). Kapital in past zadovževanja. Capital and the Trap of Borrowing (In Slovene). Ljubljana: Modrijan.
Zurück zum Zitat Gostiša, Mato (2014). Teorija ekonomske demokracije kot nove sistemske eeping kapitalizma. The Theory of Economic Democracy as a New Paradigm of the Capitalist System (In Slovene). Kranj: ŠCID. Gostiša, Mato (2014). Teorija ekonomske demokracije kot nove sistemske eeping kapitalizma. The Theory of Economic Democracy as a New Paradigm of the Capitalist System (In Slovene). Kranj: ŠCID.
Zurück zum Zitat Kállay, Bálazs (2002). Ktheory of the Firm. Economics & Sociology, Vol 5, No 1, pp. 39−50. Kállay, Bálazs (2002). Ktheory of the Firm. Economics & Sociology, Vol 5, No 1, pp. 39−50.
Zurück zum Zitat Pierleoni, M. Rita (2018). The Analysis of Inequalities: The Review of Economic Approach and Policies. Journal of Business and Economics, Vol 9, No 2, pp. 123−136. Pierleoni, M. Rita (2018). The Analysis of Inequalities: The Review of Economic Approach and Policies. Journal of Business and Economics, Vol 9, No 2, pp. 123−136.
Zurück zum Zitat Piketty, Thomas (2014). Capital in the Twenty-First Century. USA : Amazon. CrossRef Piketty, Thomas (2014). Capital in the Twenty-First Century. USA : Amazon. CrossRef
Metadaten
Titel
Law on Value Added
verfasst von
Živko Bergant
Copyright-Jahr
2021
DOI
https://doi.org/10.1007/978-3-030-77928-3_5