عنوان مقاله [English]
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 variable industry taxation on productivity of Iranian manufacturing industries during the Fifth Development Plan (2011-2015). An issue that is less certain for industry planners and researchers. 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 ten firms and more. Then, the relationship between tax value and total labor productivity index is evaluated using integrated data panel (panel data) method. The results show that at the significant level of 5% of the coefficients of tax variables and compensation of wage earners has 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 the impact of industrial productivity on tax is weak.