Tributação de criptomoedas
Tipo
TCC
Data de publicação
2022-06
Periódico
Citações (Scopus)
Autores
Campello, André D'Angelo
Orientador
Scalquette, Rodrigo Arnoni
Título da Revista
ISSN da Revista
Título de Volume
Membros da banca
Programa
Resumo
O presente trabalho teve por intento compreender e esclarecer a questão da tributação das criptomoedas. Para tanto, passando por uma abordagem histórica para evitar anacronismo, atentou a estabelecer primeiramente os significados de tributo, economia digital e criptomoeda. Também se aprofundou na explicação do funcionamento das criptomoedas e seu ecossistema, diferenciando, por exemplo, moeda digital de criptomoeda, bem como esclarecendo os conceitos de mineração, rede peer-to-peer e blockchain. Depois, passou pelas consequências causadas pela peculiaridade do sistema das criptomoedas, a descentralização. Posteriormente, observou as atuais formas de tributação das criptomoedas pelo mundo e encontrou uma relação primária que envolve muito mais uma questão de regulamentação. O Brasil recebeu um maior enfoque em relação às leis, sendo apresentado o marco legal das criptomoedas que atualmente tramita por sua aprovação governamental. Por fim, ponderou-se acerca da relação e possível responsabilidade entre a tributação e a regulamentação, tendo como pano de fundo o cenário mundial impactado por essa nova tecnologia econômica, a criptomoeda.
This paper intended to understand and clarify the issue of taxation of cryptocurrencies. Therefore, going through a historical approach, it established the meaning of tribute, digital economy, and cryptocurrency to avoid anachronism. It also delved into an explanation of how cryptocurrencies and their ecosystem work, differentiating digital currency and cryptocurrency, as well as the concepts of mining, peer-to-peer network, and blockchain. In addition, consequences caused by decentralization are highlighted, as they are a peculiar characteristic of the system of cryptocurrencies. The world's current ways of cryptocurrency taxation are explained, and a primary relationship involving regulatory issues is explored. Brazil received a lot of attention as the regulatory framework for cryptocurrencies is currently pending government approval and is attached in the final of this paper. Ultimately, this paper considered the relationship and possible responsibility between taxation and regulations against the backdrop of the world scenario, which is impacted by the new technology of cryptocurrencies.
This paper intended to understand and clarify the issue of taxation of cryptocurrencies. Therefore, going through a historical approach, it established the meaning of tribute, digital economy, and cryptocurrency to avoid anachronism. It also delved into an explanation of how cryptocurrencies and their ecosystem work, differentiating digital currency and cryptocurrency, as well as the concepts of mining, peer-to-peer network, and blockchain. In addition, consequences caused by decentralization are highlighted, as they are a peculiar characteristic of the system of cryptocurrencies. The world's current ways of cryptocurrency taxation are explained, and a primary relationship involving regulatory issues is explored. Brazil received a lot of attention as the regulatory framework for cryptocurrencies is currently pending government approval and is attached in the final of this paper. Ultimately, this paper considered the relationship and possible responsibility between taxation and regulations against the backdrop of the world scenario, which is impacted by the new technology of cryptocurrencies.
Descrição
Palavras-chave
tributos , criptomoeda , bitcoin , tax , cryptocurrency