Criptomoedas e bitcoin: desafios e para a tributação no IR brasileiro
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TCC
Date
2024-06
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Authors
Correa, Felipe Afonso
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Leão, Martha Toribio
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Abstract
Neste estudo, será explorado o impacto do crescimento das criptomoedas, com
enfoque no Bitcoin, no cenário jurídico brasileiro. O objetivo será como sua natureza - seja
como ativo, moeda ou commodity - influencia as obrigações tributárias, particularmente no que
tange ao Imposto de Renda. A análise inicia com uma breve contextualização da emergência
dos cripto ativos, passando por conceitos chave como blockchain, redes peer-to-peer e
mineração. Pretende-se esclarecer a classificação jurídica da Bitcoin e as consequências
tributárias decorrentes, mediante a análise de normativas legais e literatura especializada. Visar
elucidar a aplicação do Imposto de Renda sobre transações realizadas com Bitcoin, contribuir
para o entendimento regulatório desses ativos digitais. Logo, este trabalho se propõe a fornecer
insights significativos sobre as implicações fiscais das criptomoedas, destacando a urgência de
uma abordagem regulatória clara no Brasil.
In this study, we explore the impact of the growth of cryptocurrencies, focusing on Bitcoin, within the Brazilian tax and legal framework. We evaluate how its nature - whether as an asset, currency, or commodity - influences tax obligations, particularly regarding Income Tax. The analysis begins with a brief contextualization of the emergence of crypto assets, covering key concepts such as blockchain, peer-to-peer networks, and mining. The aim is to clarify the legal classification of Bitcoin and the resulting tax implications through the analysis of legal norms and specialized literature. Aiming to elucidate the application of Income Tax on transactions made with Bitcoin, contributing to the regulatory understanding of these digital assets. This work proposes to provide significant insights into the tax implications of cryptocurrencies, highlighting the urgency of a clear regulatory approach in Brazil.
In this study, we explore the impact of the growth of cryptocurrencies, focusing on Bitcoin, within the Brazilian tax and legal framework. We evaluate how its nature - whether as an asset, currency, or commodity - influences tax obligations, particularly regarding Income Tax. The analysis begins with a brief contextualization of the emergence of crypto assets, covering key concepts such as blockchain, peer-to-peer networks, and mining. The aim is to clarify the legal classification of Bitcoin and the resulting tax implications through the analysis of legal norms and specialized literature. Aiming to elucidate the application of Income Tax on transactions made with Bitcoin, contributing to the regulatory understanding of these digital assets. This work proposes to provide significant insights into the tax implications of cryptocurrencies, highlighting the urgency of a clear regulatory approach in Brazil.
Description
Keywords
cripto ativos , bitcoin , tributação , imposto de renda , cryptocurrencies , bitcoin , taxation , income tax