<![CDATA[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.]]>
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