PROBLEMS OF LEGAL REGULATION OF CROSS-BORDER ELECTRONIC COMMERCE

Abstract

The fundamental difference and significant superiority of cross-border electronic commerce lies in the fact that it is carried out on the basis of electronic electronic document management and is not accompanied by lengthy paperwork. Thus, the entire trading cycle (process) or its essential elements take place in an interactive mode using electronic digital telecommunications. All this helps to reduce the costs of trade circulation and significantly affects the decrease in the consumer value of the goods, since it reduces the time cycles between the stages of production and sale of goods, guarantees significant savings in time for obtaining information about goods and services, eliminates the intermediary link and reduces various risks. In the context of the COVID-19 pandemic, this relatively new form of commerce is widespread in Uzbekistan, mainly in transactions between legal entities. Its volumes are growing and will continue to grow, which determined the choice of the research topic. The purpose of the article is to define the concept of cross-border e-commerce in relation to other related categories, its main features, stages of formation and main directions of development in the modern economy. As one of the results of the work, it was concluded that such a method of trading became possible thanks to the development and widespread dissemination of electronic technologies (in particular, the Internet), and the recent global events gave a new impetus to the development of the industry. Another result of the article was the conclusion that cross-border trade has its positive and negative sides. The article defines such concepts as: "e-commerce", "e-commerce" and "cross-border e-commerce", offers a variant of their relationship. The general picture of the origin and manifestation of cross-border trade is presented, a comparative analysis of legal regulation and taxation of cross-border e-commerce is carried out, prospects for its further optimization in the context of the development of integration processes are proposed.