Criptoativos: estudo sobre a natureza jurídica e incidência do IRPF
Arquivos
Tipo
TCC
Data de publicação
2022-12
Periódico
Citações (Scopus)
Autores
Mari, Lucas Zillio
Orientador
Takano, Caio Augusto
Título da Revista
ISSN da Revista
Título de Volume
Membros da banca
Programa
Resumo
A presente pesquisa, tem como objetivo discorrer sobre a disrupção tecnológica recentemente trazida pelas criptomoedas e ativos digitais no âmbito fiscal e jurídico, assim como possíveis incidências tributárias, com foco na possível incidência do IRPF sobre as operações. Partindo de uma análise histórico-econômica que motivou e possibilitou a criação dos criptoativos, assim como um breve estudo sobre a revolução tecnológica vivenciada nos últimos anos, serão apresentados os principais desafios jurídicos e tributários ao tratar sobre a questão, assim como será apresentado de forma técnica conceitos extremamente novos e relevantes como blockchain, smart contracts, rede peer-to-peer, mineração e tokens não fungíveis (NFTs). O estudo busca identificar a natureza jurídica dos diferentes criptoativos frente ao ordenamento jurídico e fiscal brasileiro, analisando se sua eventual classificação como ativo financeiro, mobiliário, moeda ou commodity implicará em eventuais incidências tributárias, fiscais e/ou regulatórias. Ao final, através da leitura de normas positivadas no ordenamento jurídico, bibliografia consagrada e recentes decisões emitidas por autoridades, será explorada a incidência e sistemática do IRPF sobre cada operação envolvendo os diferentes criptoativos.
The present work aims to discuss the technological disruption recently brought by cryptocurrencies and digital assets in the tax and legal scope as well as possible tax incidences, focusing on the possible incidence of the Individual Income Tax (IRPF) over transactions involving cryptocurrencies. Starting from a historical-economic analysis that motivated and enabled the creation of crypto-assets, as well as a brief study on the technological revolution experienced in recent years, the main legal and tax challenges when dealing with the issue will be addressed. It will address technically and extremely new relevant concepts such as blockchain, smart contracts, peer-to-peer network, mining and non-fungible tokens (NFTs). The study seeks to identify the legal nature of different crypto-assets in the Brazilian legal and tax system, analyzing whether their eventual classification as a financial asset, security, currency or commodity will imply any tax, fiscal and/or regulatory incidences. In the end, through the reading of positive norms in the legal system, established bibliography and recent decisions issued by authorities, the incidence and systematics of the Individual Income tax (IRPF) on each operation involving different crypto assets will be explored.
The present work aims to discuss the technological disruption recently brought by cryptocurrencies and digital assets in the tax and legal scope as well as possible tax incidences, focusing on the possible incidence of the Individual Income Tax (IRPF) over transactions involving cryptocurrencies. Starting from a historical-economic analysis that motivated and enabled the creation of crypto-assets, as well as a brief study on the technological revolution experienced in recent years, the main legal and tax challenges when dealing with the issue will be addressed. It will address technically and extremely new relevant concepts such as blockchain, smart contracts, peer-to-peer network, mining and non-fungible tokens (NFTs). The study seeks to identify the legal nature of different crypto-assets in the Brazilian legal and tax system, analyzing whether their eventual classification as a financial asset, security, currency or commodity will imply any tax, fiscal and/or regulatory incidences. In the end, through the reading of positive norms in the legal system, established bibliography and recent decisions issued by authorities, the incidence and systematics of the Individual Income tax (IRPF) on each operation involving different crypto assets will be explored.
Descrição
Palavras-chave
criptoativos , criptomoedas , bitcoin , cryptoactive , cryptocurrencies