Author: Розметова, Асаль Анварзода

Annotation: This article explores the legal nature of digital commerce in the Republic of Uzbekistan, analyzing key legislative acts, enforcement challenges, and areas of legal uncertainty, as well as ongoing debates surrounding regulation. Based on a review of the current Law of the Republic of Uzbekistan "On Electronic Commerce" dated September 29, 2022 № 792, along with the Civil and Tax Codes and other relevant regulations, the article identifies current challenges in the field. Particular attention is given to controversial issues—from the legal status of e-commerce participants to taxation and consumer protection in the digital environment. The conclusion offers recommendations for future legislative development and practical guidance for businesses to improve the legal framework governing digital commerce.

Keywords: electronic commerce; digital commerce; e-trade; legislation of Uzbekistan; law enforcement; taxation; electronic contract; business and law.

Pages in journal: 644 - 654