Integralização do capital social de sociedades empresárias com criptoativos
Tipo
TCC
Data de publicação
2023-12
Periódico
Citações (Scopus)
Autores
Silva, Giovanni Marco Real e
Orientador
Almeida, Washington Carlos de
Título da Revista
ISSN da Revista
Título de Volume
Membros da banca
Programa
Resumo
O presente artigo tem como objetivo principal analisar qual os entendimentos dos órgãos
reguladores brasileiros em comparação com os demais órgãos estrangeiros ao tema de
criptoativos (ou criptomoedas), de tal forma a compreender se a integralização do capital social
empresarial com criptomoedas poderia ser aceita no cenário econômico e monetário atual
brasileiro. Foi utilizado como metodologia científica. O trabalho foi dividido em seis subtítulos
que discorrem do princípio básico do que é capital social, passando pela criação das
criptomoedas e seguindo para os pareceres da Receita Federal Brasileira, CVM, Juntas
Comerciais brasileiras, bem como o entendimento no exterior sobre a regulamentação de
criptoativos junto ao sistema monetário nacional. Conclui-se que o entendimento dos diversos
responsáveis pela regulamentação brasileira monetária e mobiliária discordam em alguns
pontos em específico, mas no cenário atual, concordam que a abertura de precedente para
aceitação das criptomoedas dentro do cenário monetário é impensável. Contudo, com relação
ao tema da integralização de criptoativos no capital social das sociedades empresárias, o
parecer é positivo da maioria das agências reguladoras, abrindo caminhos para um possível
aumento prático dessa alternativa.
The main objective of this article is to analyze the understandings of Brazilian regulatory bodies in comparison with other foreign bodies on the topic of cryptoassets (or cryptocurrencies), in order to understand whether the payment of corporate capital stock with cryptocurrencies could be accepted in the scenario current economic and monetary situation in Brazil. It was used as a scientific methodology. The work was divided into six subtitles that discuss the basic principle of what social capital is, going through the creation of cryptocurrencies and moving on to the opinions of the Brazilian Federal Revenue, CVM, Brazilian Commercial Boards, as well as the understanding abroad about the regulation of cryptoassets with the national monetary system. It is concluded that the understanding of the various people responsible for Brazilian monetary and securities regulation disagree on some specific points, but in the current scenario, they agree that opening a precedent for accepting cryptocurrencies within the monetary scenario is unthinkable. However, regarding the issue of paying crypto assets into the share capital of business companies, the opinion is positive from most regulatory agencies, opening the way for a possible practical increase in this alternative.
The main objective of this article is to analyze the understandings of Brazilian regulatory bodies in comparison with other foreign bodies on the topic of cryptoassets (or cryptocurrencies), in order to understand whether the payment of corporate capital stock with cryptocurrencies could be accepted in the scenario current economic and monetary situation in Brazil. It was used as a scientific methodology. The work was divided into six subtitles that discuss the basic principle of what social capital is, going through the creation of cryptocurrencies and moving on to the opinions of the Brazilian Federal Revenue, CVM, Brazilian Commercial Boards, as well as the understanding abroad about the regulation of cryptoassets with the national monetary system. It is concluded that the understanding of the various people responsible for Brazilian monetary and securities regulation disagree on some specific points, but in the current scenario, they agree that opening a precedent for accepting cryptocurrencies within the monetary scenario is unthinkable. However, regarding the issue of paying crypto assets into the share capital of business companies, the opinion is positive from most regulatory agencies, opening the way for a possible practical increase in this alternative.
Descrição
Palavras-chave
criptomoedas , integralização , capital social , regulamentação , cryptocurrencies , payment , social capital , regulation