MARKETPLACES AND ECONOMIC SECURITY IN UZBEKISTAN: RISKS AND REGULATION
DOI:
https://doi.org/10.5281/zenodo.18933688Keywords:
e-commerce; marketplaces; economic security; digital platforms; small business; taxation; UzbekistanAbstract
This article examines the impact of digital trading platforms (marketplaces) on the economic security of the
Republic of Uzbekistan amid active economic digitalization. Based on analysis of international research and national
practices, key areas of platform economy influence on fiscal sustainability, competitive environment, and entrepreneurial
activity are identified. Particular attention is paid to risks associated with taxation, platform dominance, and institutional
dependence of small businesses. The article summarizes experiences from countries with comparable e-commerce
development trajectories and highlights regulatory elements applicable in the Uzbek context. The research proposes
practical recommendations aimed at increasing marketplace transparency, strengthening competitive environment, and
reducing economic security threats while maintaining incentives for small and medium enterprise development.
References
Antimonopoly Committee of the Republic of Uzbekistan. Report on Digital Market Development. Tashkent, 2023.
Tax Code of the Republic of Uzbekistan (current edition).
Law of the Republic of Uzbekistan “On Electronic Commerce.”
National Agency for Prospective Projects of the Republic of Uzbekistan. Overview of E-Commerce Development.
Tashkent, 2024.
UzDaily. Features of Taxation for Marketplace Sellers in Uzbekistan. October 8, 2025. URL: https://www.uzdaily.uz/ru/
osobennosti-nalogoblozheniia-dlia-prodavtsov-marketpleisov-v-uzbekistane/
PlusWorld. E-Commerce in Uzbekistan. Marketplace Expansion and More. April 23, 2025. URL: https://plusworld.ru/
articles/63910
UNCTAD. Digital Economy Report: Cross-border Data Flows and Development. Geneva: United Nations, 2021. URL:
https://digitallibrary.un.org/record/3942554?v=pdf
UNCTAD. Indirect Taxation of E-Commerce and Digital Trade. Geneva: United Nations, 2025. URL: https://unctad.org/
system/files/official-document/dtlecde2024d2_en.pdf
OECD. The Role of Digital Platforms in the Collection of VAT/GST on Online Sales. Paris: OECD Publishing, 2019.
of-vat-gst-on-online-sales_3896ff29/e0e2dd2d-en.pdf
World Bank. World Development Report 2021: Data for Better Lives. World Bank, Washington, DC, 2021.
The Astana Times. Kazakhstan’s Regulatory Approach to Foreign Marketplaces. August 19, 2025. URL: https://
astanatimes.com/2025/08/kazakhstans-regulatory-approach-to-foreign-marketplaces-integration-through-fiscaldiscipline-
and-consumer-protection
China Briefing. China’s Tax Authorities Clarify Reporting Requirements for Internet Platforms Ahead of October 31
Deadline. October 22, 2025. URL: https://www.china-briefing.com/news/china-platform-information-reporting-rules
Николаев Д.А., Эрдниева К.М. «Электронная коммерция и финансовая прозрачность: баланс удобства и
контроля» // Фундаментальные исследования. — 2025. — № 10 стр. 50-56.