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p-Index From 2021 - 2026
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This Author published in this journals
All Journal Journal of Islamic Contemporary Accounting and Business
Umarova, Zulayho
Unknown Affiliation
Economics, Econometrics & Finance

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

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Abstract

This study investigates the influence of income level and gender diversity on tax literacy among MSME entrepreneurs in Uzbekistan. Tax literacy plays a vital role in promoting voluntary compliance, yet remains underexplored in developing countries, particularly in Central Asia. Using a quantitative approach, data were collected from 40 MSME actors through structured questionnaires and analyzed using multiple regression. The results indicate that income level has a statistically significant effect on tax literacy, suggesting that variations in economic capacity strongly shape entrepreneurs’ understanding of tax obligations and procedures. In contrast, gender diversity does not have a significant impact on tax literacy, and no moderating effect of gender on the relationship between income and tax literacy was observed. These findings highlight that economic factors are more influential than demographic ones in shaping tax knowledge in the MSME sector. The study recommends that policymakers design targeted tax literacy programs for different income groups to enhance voluntary compliance and foster a more equitable tax system.
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 (Article in Press)
Publisher : Tazkia Islamic University College

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Abstract

The development of Islamic finance in Uzbekistan and Central Asia faces significant challenges and barriers despite the growing interest in the region. Islamic finance, which financial system operates in compliance with Shariah principles, offers an alternative to conventional financial systems, emphasizing risk-sharing, ethical investments, and financial inclusion. However, in Central Asia, the sector's growth is hindered by several factors, including limited awareness and understanding of Islamic financial products, lack of regulatory frameworks, and insufficient infrastructure to support such systems. Additionally, the region's predominantly secular legal and financial systems present a challenge to integrating Shariah-compliant instruments. Cultural perceptions, a lack of trained professionals, and political resistance also complicate the establishment of Islamic finance in the region. This paper explores these barriers, the potential for growth, and the steps needed to create an enabling environment for Islamic finance to thrive in Uzbekistan and Central Asia.
Co-Authors Dilmurodovna, Charoskhon Nugraha Nugraha Nur Apandi, R Nelly Ugli, Jalilov Mehroj Erkin