Total Factor Productivity of Islamic Taxes in Iran using the Malmquist Index

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Abstract

This article discusses the total factor productivity changes in revitalizing Zakat organizations in 31 provinces of IRAN from 2007 to 2011 using the Malmquist index. Changes of total technical, technological, pure technical and scale efficiencyies and total factor productivity have been estimated and analyzed. The results show that among the factors studied during the abovementioned  period, total technical efficiency (1/006) and technological changes (1/447) were the most important factors of improved total factor productivity change (TFP=1/456). The highest management efficiency change in the whole country was in the year 2011. Total factor productivity shows that greatest productivity growth happened in 2009. Inappropriateness scale efficiency was the most important cause of this phenomenon in all revitalizing Zakat organizations.

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