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Determination of the research object and subject. As an object of research, the stages of development in the field of e-commerce in the whole world and in Uzbekistan, services provided in e-commerce and electronic payment systems that serve to implement e-commerce, international and local electronic payment systems that are used all over the world and in our country are at the same time selected.

The subject of the study is the efforts, achievements and mistakes and shortcomings of foreign countries in the development of e-commerce, as well as the facilities, problems and their solutions.

The purpose and objectives of the research. The purpose of the research is to study "foreign experience in the development of electronic commerce", to analyze the factors affecting its development, and to study the impact of the development of electronic commerce in Kazakhstan and Kyrgyzstan from Central Asian countries. consists of developing reasonable proposals and recommendations for the development of the sector in Uzbekistan.
The tasks of the research are to study and analyze the theoretical, organizational and legal foundations of electronic commerce and the factors affecting it; to study the efforts of developed and developing countries aimed at developing e-commerce activities and to assimilate their achievements and draw appropriate conclusions from their mistakes and shortcomings; study problems; consists of developing practical proposals and recommendations for the development of e-commerce.
The main issues and hypotheses of the study. The main issues of the research work are familiarization with electronic payment systems used in the field of electronic commerce, their analysis,

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is to compare each with the other and develop a list of software and technologies used in the electronic payment system.
The main hypotheses of the research are to find solutions for the effective use of modern information and communication technologies in the tax system, to find measures for their analysis and implementation.