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FACTORS AFFECTING LOCALS’ ATTITUDES TOWARDS TAX ALLOCATION IN THE TOURISM SPHERE (IN THE CASE OF UZBEKISTAN)

Bahodirhon SafarovDepartment of Digital Economics and Information Technologies , Samarkand Branch of Tashkent State University of Economics , Samarkand , Uzbekistan,Akhmadjon TANIEVDepartment of Accounting and Banking , Samarkand Branch of Tashkent State University of Economics , Samarkand , Uzbekistan,Bekzot JanzakovDepartment of Tourism , Silk Road International University of Tourism and Cultural Heritage , Samarkand , Uzbekistan,Samariddin ALIQULOVDepartment of Green Business and Sustainable Development , Samarkand Branch of Tashkent State University of Economics , Samarkand , Uzbekistan,Jakhongir BAKHRAMOVDepartment of Digital Economics and Information Technologies , Samarkand Branch of Tashkent State University of Economics , Samarkand , Uzbekistan,

2024en

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Annotatsiya

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.

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DOI: 10.30892/gtg.55333-1305

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