Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
P-Index
This Author published in this journals
All Journal Journal of Islamic Contemporary Accounting and Business
Umarova, Zulayho
Unknown Affiliation
Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Do Income Level and Gender Diversity Influence Tax Literacy? Evidence from Small and Medium Enterprises in Uzbekistan Dilmurodovna, Baratova Charoskhon; Apandi, R Nelly Nur; Umarova, Zulayho
Journal of Islamic Contemporary Accounting and Business Vol. 4 No. 1 (2026): JICAB
Publisher : Tazkia Islamic University College

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/jicab.v4i1.585

Abstract

This study examines the determinants of tax literacy among Micro, Small, and Medium Enterprise (MSME) entrepreneurs in Uzbekistan, focusing specifically on the influence of income levels and gender diversity. While tax literacy is a critical precursor to voluntary tax compliance, empirical evidence remains sparse within the context of Central Asian transition economies. Adopting a quantitative research design, primary data were gathered from 40 MSME practitioners via structured instrumentation and subsequently subjected to multiple regression analysis. The empirical results demonstrate that income level exerts a statistically significant positive effect on tax literacy, indicating that higher economic capacity correlates with a more sophisticated understanding of fiscal obligations and regulatory procedures. Conversely, gender diversity was found to have no significant impact on tax literacy, nor did it function as a moderator in the relationship between income and tax knowledge. These findings suggest that in the Uzbekistani MSME landscape, structural economic factors outweigh demographic variables in shaping financial and fiscal competence. The study concludes that to enhance systemic voluntary compliance, policymakers should implement stratified tax education initiatives tailored to different income cohorts, thereby fostering a more robust and equitable fiscal ecosystem.
Unlocking Islamic Finance Potential in Uzbekistan and Central Asia: A Forward-Looking Perspective Ugli, Jalilov Mehroj Erkin; Nugraha, Nugraha; Umarova, Zulayho
Journal of Islamic Contemporary Accounting and Business Vol. 4 No. 1 (2026): JICAB
Publisher : Tazkia Islamic University College

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/jicab.v4i1.587

Abstract

This study investigates the socio-demographic determinants influencing public awareness of Islamic finance within the evolving economic landscape of Uzbekistan and the broader Central Asian region. Utilizing a quantitative research design, primary data were harvested from a cross-sectional survey of 400 respondents in 2024. The analytical framework employs descriptive statistics and binary logistic regression to evaluate the predictive power of gender, age cohorts, and educational attainment on Islamic Finance Awareness (IFA). The findings indicate that both age and education level are positively associated with awareness of Islamic finance, while gender shows no significant influence. Logistic regression analysis confirms these results, with education level emerging as the strongest predictor, followed by age. The study underscores the importance of education-based interventions and age-sensitive awareness strategies in promoting the development of Islamic finance in the region.
Co-Authors Dilmurodovna, Baratova Charoskhon Nugraha Nugraha Nur Apandi, R Nelly Ugli, Jalilov Mehroj Erkin