The author of the article underscores a necessity of utilization of informational-communicational technologies in business. He analyzes the viewpoints of scholars-economists concerned with the term “e-commerce” giving a definition of his own. The history of appearance and development of electronic commerce is disclosed and the types of the latter are grouped according to transactions struck. There is presented the experience of developed countries on regulation, control and taxation of e-commerce; its positive and negative sides being reflected. The tax-system of the country on e-commerce regulation has been studied. The analysis of e-commerce indices has been conducted in Sughd viloyat of Tajikistan Republic for the years of 2017-2021 with the dynamics of its development being determined. Into the bargain, the author moved useful suggestions on the further development of electronic commerce in Tajikistan Republic, Sughd viloyat inclusive.
Keywords: e-commerce, digital taxation, e-commerce concept, commercial organizations, cyberspace, e-commerce platform, online store, online commerce, information and communication technologies
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