FACTORS AFFECTING LOCALS’ ATTITUDES TOWARDS TAX ALLOCATION IN THE TOURISM SPHERE (IN THE CASE OF UZBEKISTAN)
This article aims to analyze locals’ attitudes toward tax allocation in the tourism sphere in the Republic of Uzbekistan. The analysis is based on the survey data taken from 505 respondents. We explored the impact of the frequency of travelling, age, the importance of travelling, and total family...
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| Format: | Article |
| Language: | English |
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Editura Universităţii din Oradea
2024-09-01
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| Series: | Geo Journal of Tourism and Geosites |
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| Online Access: | https://gtg.webhost.uoradea.ro/PDF/GTG-3-2024/gtg.55333-1305.pdf |
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| author | Bahodirhon SAFAROV Akhmadjon TANIEV Bekzot JANZAKOV Samariddin ALIQULOV Jakhongir BAKHRAMOV |
| author_facet | Bahodirhon SAFAROV Akhmadjon TANIEV Bekzot JANZAKOV Samariddin ALIQULOV Jakhongir BAKHRAMOV |
| author_sort | Bahodirhon SAFAROV |
| collection | DOAJ |
| description | This article aims to analyze locals’ attitudes toward tax allocation in the tourism sphere in the Republic of
Uzbekistan. The analysis is based on the survey data taken from 505 respondents. We explored the impact of the frequency of
travelling, age, the importance of travelling, and total family income on people’s attitudes toward public financing of tourism
using the ordinal logistic regression. The results show that increasing the frequency of travelling of each respondent increases
the odds of people’s approval of financing tourism from taxes by two times. At the same time, surprisingly, the increase in
family income reduces the probability of approving tourism’s budget financing. In brief, the research contributes to the stateof-the-art literature by analyzing factors affecting people’s opinions on tourism financing from tax inflow, which might play a
crucial role in the development of tourism development strategies. |
| format | Article |
| id | doaj-art-9d62b700842a44b69dad20e33f7f71d7 |
| institution | Kabale University |
| issn | 2065-0817 2065-1198 |
| language | English |
| publishDate | 2024-09-01 |
| publisher | Editura Universităţii din Oradea |
| record_format | Article |
| series | Geo Journal of Tourism and Geosites |
| spelling | doaj-art-9d62b700842a44b69dad20e33f7f71d72025-02-04T07:25:55ZengEditura Universităţii din OradeaGeo Journal of Tourism and Geosites2065-08172065-11982024-09-015531331133610.30892/gtg.55333-1305FACTORS AFFECTING LOCALS’ ATTITUDES TOWARDS TAX ALLOCATION IN THE TOURISM SPHERE (IN THE CASE OF UZBEKISTAN)Bahodirhon SAFAROV0Akhmadjon TANIEV1Bekzot JANZAKOV2Samariddin ALIQULOV3Jakhongir BAKHRAMOV4Department of Digital Economics and Information Technologies, Samarkand Branch of Tashkent State University of Economics, Samarkand, Uzbekistan, e-mail: safarovb@rambler.ruDepartment of Accounting and Banking, Samarkand Branch of Tashkent State University of Economics, Samarkand, Uzbekistan, e-mail: taniyevaxmadjon@samdu.uzDepartment of Tourism, Silk Road International University of Tourism and Cultural Heritage, Samarkand, Uzbekistan, e-mail: bekadzhon@gmail.comDepartment of Green Business and Sustainable Development, Samarkand Branch of Tashkent State University of Economics, Samarkand, Uzbekistan, e-mail: samstateuniv.econ@gmail.comDepartment of Digital Economics and Information Technologies, Samarkand Branch of Tashkent State University of Economics, Samarkand, Uzbekistan, e-mail: dzhakhongir.bakhramov@mail.ruThis article aims to analyze locals’ attitudes toward tax allocation in the tourism sphere in the Republic of Uzbekistan. The analysis is based on the survey data taken from 505 respondents. We explored the impact of the frequency of travelling, age, the importance of travelling, and total family income on people’s attitudes toward public financing of tourism using the ordinal logistic regression. The results show that increasing the frequency of travelling of each respondent increases the odds of people’s approval of financing tourism from taxes by two times. At the same time, surprisingly, the increase in family income reduces the probability of approving tourism’s budget financing. In brief, the research contributes to the stateof-the-art literature by analyzing factors affecting people’s opinions on tourism financing from tax inflow, which might play a crucial role in the development of tourism development strategies.https://gtg.webhost.uoradea.ro/PDF/GTG-3-2024/gtg.55333-1305.pdfattitudetaxesbudgetordinal regressionmotivationbehaviortravelling frequency |
| spellingShingle | Bahodirhon SAFAROV Akhmadjon TANIEV Bekzot JANZAKOV Samariddin ALIQULOV Jakhongir BAKHRAMOV FACTORS AFFECTING LOCALS’ ATTITUDES TOWARDS TAX ALLOCATION IN THE TOURISM SPHERE (IN THE CASE OF UZBEKISTAN) Geo Journal of Tourism and Geosites attitude taxes budget ordinal regression motivation behavior travelling frequency |
| title | FACTORS AFFECTING LOCALS’ ATTITUDES TOWARDS TAX ALLOCATION IN THE TOURISM SPHERE (IN THE CASE OF UZBEKISTAN) |
| title_full | FACTORS AFFECTING LOCALS’ ATTITUDES TOWARDS TAX ALLOCATION IN THE TOURISM SPHERE (IN THE CASE OF UZBEKISTAN) |
| title_fullStr | FACTORS AFFECTING LOCALS’ ATTITUDES TOWARDS TAX ALLOCATION IN THE TOURISM SPHERE (IN THE CASE OF UZBEKISTAN) |
| title_full_unstemmed | FACTORS AFFECTING LOCALS’ ATTITUDES TOWARDS TAX ALLOCATION IN THE TOURISM SPHERE (IN THE CASE OF UZBEKISTAN) |
| title_short | FACTORS AFFECTING LOCALS’ ATTITUDES TOWARDS TAX ALLOCATION IN THE TOURISM SPHERE (IN THE CASE OF UZBEKISTAN) |
| title_sort | factors affecting locals attitudes towards tax allocation in the tourism sphere in the case of uzbekistan |
| topic | attitude taxes budget ordinal regression motivation behavior travelling frequency |
| url | https://gtg.webhost.uoradea.ro/PDF/GTG-3-2024/gtg.55333-1305.pdf |
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