The Impact of Taxation on Productivity of Iranian Manufacturing Workers, Study of the Fifth Development Plan (2011-2015)

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TALEI ARDAKANI SAMANEH

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Journal Paper

Paper Information

Journal: JOURNAL OF ECONOMIC GROWTH AND DEVELOPMENT RESEARCH Year:2020 | Volume:10 | Issue:40 Page(s): 123-134

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Information Journal Paper

Title

The Impact of Taxation on Productivity of Iranian Manufacturing Workers, Study of the Fifth Development Plan (2011-2015)

Author(s)

TALEI ARDAKANI SAMANEH | Issue Writer Certificate

Keywords

Fifth Development Plan

Panel Data Method

Corporate Tax

Labor Productivity

Abstract

In addition to the impact of traditional factors of production such as labor and capital on economic growth, the impact of productivity has always been the focus of growth and development economists. Given the fundamental role of the industry sector as a driver of the country's economic development, identifying the factors affecting the productivity of this sector can provide a basis for enhancing its share in GDP growth. Accordingly, the present study attempts to evaluate the impact of industry taxation on productivity of Iranian manufacturing industries during the Fifth Development Plan (2011-2015). In addition, this paper attempts to examine the relationship between variables such as investment in industry and compensation of payroll services (salaries and benefits) with total Labor Productivity. In this regard, the desired data were obtained from the statistical yearbook of the country and the results of the censuses of the country's manufacturing firms and the total Labor Productivity index was calculated by using the output data of firms. Then, the relationship between tax value and total Labor Productivity index is evaluated using integrated data Panel Data Method. The results show that at the significant level of 5%, coefficients of tax variables and compensation of wage earners have a positive and significant relationship with productivity and also the investment coefficient at the significant level of 10% has a positive effect on the dependent variable. In other words, with the increase in taxation, the productivity of the entire workforce has also increased, and manufacturing industries have sought to offset some of its costs by increasing productivity. But based on the coefficient of estimation, the severity of tax on the impact of industrial productivity is weak.

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APA: Copy

TALEI ARDAKANI, SAMANEH. (2020). The Impact of Taxation on Productivity of Iranian Manufacturing Workers, Study of the Fifth Development Plan (2011-2015). JOURNAL OF ECONOMIC GROWTH AND DEVELOPMENT RESEARCH, 10(40 ), 123-134. SID. https://sid.ir/paper/950814/en

Vancouver: Copy

TALEI ARDAKANI SAMANEH. The Impact of Taxation on Productivity of Iranian Manufacturing Workers, Study of the Fifth Development Plan (2011-2015). JOURNAL OF ECONOMIC GROWTH AND DEVELOPMENT RESEARCH[Internet]. 2020;10(40 ):123-134. Available from: https://sid.ir/paper/950814/en

IEEE: Copy

SAMANEH TALEI ARDAKANI, “The Impact of Taxation on Productivity of Iranian Manufacturing Workers, Study of the Fifth Development Plan (2011-2015),” JOURNAL OF ECONOMIC GROWTH AND DEVELOPMENT RESEARCH, vol. 10, no. 40 , pp. 123–134, 2020, [Online]. Available: https://sid.ir/paper/950814/en

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