OʻZBEKISTONDA SOLIQ MADANIYATINI SHAKLLANTIRUVCHI OMILLARNI FAKTOR TAHLIL VA KOʻP OMILLI REGRESSIYA ASOSIDA BAHOLASH
DOI:
https://doi.org/10.5281/zenodo.20819004Keywords:
soliq madaniyati, soliq intizomi, soliq axloqi, faktor tahlil, ko‘p omilli regressiya, O‘zbekistonAbstract
Ushbu maqola uchun mavjud so‘rovnoma ma’lumotlari asosida 194 nafar respondentning 1–10 Likert
shkalasidagi javoblari tahlil qilindi. Tadqiqot maqsadi — soliq madaniyatini shakllantiruvchi yashirin omillarni aniqlash va
ularning soliq intizomiga ta’sirini ekonometrik baholash. Bunda bog‘liq o‘zgaruvchi sifatida “Soliqni vaqtida to‘lash men
uchun muhim” bandi olindi; xalqaro adabiyotlarda ma’muriy mikro-ma’lumotlar mavjud bo‘lmagan holatlarda soliq intizomi
ko‘pincha aynan so‘rovnoma orqali to‘plangan o‘z-o‘zini baholash indikatorlari bilan operatsionallashtiriladi. Empirik tahlil
natijasiga ko‘ra, so‘rovnoma shkalasi yuqori ishonchlilikka ega (Cronbach’s alpha = 0.921), faktor tahlil uchun mos (KMO
= 0.904; Bartlett χ²(171) = 2132.17; p < 0.001). Kaiser mezoni to‘rt omilni, parallel analysis esa uch omilni qo‘llab-quvvatladi;
interpretatsiya va parsimoniya nuqtayi nazaridan asosiy model uch omilli yechimga qurildi. Unda soliq madaniyatining
asosiy drayverlari sifatida soliq savodxonligi, soliq axloqi va fuqarolik burchi hamda institutsional ishonch va adolat
ajraldi. Ko‘p omilli regressiyada mazkur uch omilning barchasi soliq intizomiga ijobiy va statistik ahamiyatli ta’sir ko‘rsatdi;
eng kuchli ta’sir soliq axloqi va fuqarolik burchi omiliga to‘g‘ri keldi (β = 1.006; p < 0.001). Muhim amaliy xulosa shundan
iboratki, O‘zbekistonda soliq madaniyatini oshirish uchun faqat nazorat emas, balki ishonch, ochiqlik, tushunarli axborot
va soliq savodxonligini kuchaytirish ham zarur. Bu xulosa xalqaro tax morale va slippery slope adabiyoti bilan hamohang
References
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