A tributação aplicada sobre as criptomoedas
Tipo
TCC
Data de publicação
2022-06
Periódico
Citações (Scopus)
Autores
Rocha, Vittorio Angotti Ledier
Orientador
Matsushita, Mariana Barboza Baeta Neves
Título da Revista
ISSN da Revista
Título de Volume
Membros da banca
Programa
Resumo
A presente monografia apresenta como principal objetivo examinar a tributação incidente sobre as criptomoedas, primordialmente versará nesta obra uma análise a respeito da criação de tais ativos assim como a sua regulamentação no Brasil atual e serão contrapostos os conceitos de criptomoedas, stablecoins e CBDCs. Em sequência versará sobre a análise da tributação das criptomoedas observando a ótica do imposto sobre a renda, versando sobre os principais aspectos da regra-matriz de incidência tributária e a aplicação no referido imposto ao que tange a alienação das criptomoedas. Posteriormente vislumbra-se, por meio da análise de dispositivos internacionais, como é realizada a referida tributação em diversos outros países.
Assim, a monografia visa a análise, à luz das principais doutrinas, artigos científicos, da Constituição Federal de 1988, das principais Leis e Instruções Normativas que versam a respeito do Imposto sobre a Renda, assim como uma análise de dispositivos internacionais, dissertar sobre a aplicação do Imposto de Renda incidente nas criptomoedas.
This monograph presents as its main objective to analyze the taxation applicable on cryptocurrencies, primarily an analysis of the creation of such assets as well as their regulation in Brazil today and the concepts of cryptocurrencies, stablecoins and CBDCs will be compared. Next, it will analyze the taxation of cryptocurrencies from an income tax perspective, discussing the main aspects of the taxable base rule and its application to cryptocurrency transactions. Subsequently, it is observed, through the analysis of international provisions, how such taxation is carried out in several other countries. Therefore, this monograph seeks to analyze, in light of the main doctrines, scientific articles, the Federal Constitution of 1988, the main Laws and Normative Instructions that refer to Income Tax, as well as an analysis of international provisions, to discuss the application of income tax on cryptocurrencies.
This monograph presents as its main objective to analyze the taxation applicable on cryptocurrencies, primarily an analysis of the creation of such assets as well as their regulation in Brazil today and the concepts of cryptocurrencies, stablecoins and CBDCs will be compared. Next, it will analyze the taxation of cryptocurrencies from an income tax perspective, discussing the main aspects of the taxable base rule and its application to cryptocurrency transactions. Subsequently, it is observed, through the analysis of international provisions, how such taxation is carried out in several other countries. Therefore, this monograph seeks to analyze, in light of the main doctrines, scientific articles, the Federal Constitution of 1988, the main Laws and Normative Instructions that refer to Income Tax, as well as an analysis of international provisions, to discuss the application of income tax on cryptocurrencies.
Descrição
Palavras-chave
direito tributário , criptomoedas , ativos digitais , IRPF , tax law , cryptocurrencies , digital assets , IRPJ