NFT: ciclo de vida e tributação
Carregando...
Tipo
TCC
Data de publicação
2023-12
Periódico
Citações (Scopus)
Autores
Santana, Eduardo Pires
Orientador
Neves Junior, Paulo Cézar
Título da Revista
ISSN da Revista
Título de Volume
Membros da banca
Programa
Resumo
O mercado tecnológico está sempre trazendo novas ferramentas úteis aos in- teresses patrimoniais, sociais e pessoais de todos, mas nem sempre o mundo jurídico-tributário está preparado para recebê-las. Os NFT‘s - códigos uní- vocos com qualidades de certificado autenticável de propriedade e autoria, capazes de atribuir infungibilidade ao ativo referenciado e rastreabilidade, às transações com ele perpetradas - pode ser uma delas. Baseado na união blockchain e smart contracts, serão, certamente, os substitutos das matrículas e registros públicos que temos, assim como, um meio mais viável para assegurar histórico e segurança jurídica a qualquer negociação. A presente monografia predispõe-se a explicar didatica e objetivamente: as tecnologias subjacentes, o processo de criação, os agentes envolvidos e as principais ca- racterísticas desse criptoativo; suas aplicações econômicas; natureza jurídica; tecer considerações no sentido de testar se nosso ordenamento já está pre- parado para tributar as externalidades demonstradas ao longo do ciclo de vida da relação entre ativo e titular - nascimento (minting), desenvolvimento (operações que se dão pela vontade do titular, ainda que signifique disposi- ção) e morte (sucessão testamentária ou legatária do ativo) -, retirando desse mercado as receitas tributárias necessárias ao equilíbrio harmônico entre os interesses fazendário (arrecadação), social (prestações e serviços públicos) e privado (ambiente fértil para investimentos e inovação); e pincelar algumas das expectativas em relação às reformas do consumo e da renda para a taxação dos NFT‘s e recursos correlatos
The technological market is always bringing new tools useful to everyone’s financial, social and personal interests, but the legal and tax world is not always prepared to receive them. NFT‘s - univocal codes with the qualities of an authenticable certificate of ownership and authorship, capable of attributing non-fungibility to the referenced asset and traceability to the transactions carried out with it - may be one of them. Based on the union of blockchain and smart contracts, they will certainly be substitutes for the registrations and public records that we have, as well as a more viable means of ensuring history and legal security for any negotiation. This monograph aims to explain didactically and objectively: the underlying technologies, the creation process, the agents involved and the main characteristics of this cryptoactive; its economic applications; legal nature; make considerations in order to test whether our legal system is already prepared to tax the externalities demonstrated throughout the life cycle of the relationship between asset and holder - birth (minting), development (operations that take place at the will of the holder, even if it means willingness ) and death (testamentary succession or legatee of the asset) -, removing from this market the tax revenues necessary for the harmonious balance between financial (collection), social (public benefits and services) and private (fertile environment for investments and innovation) interests; and outline some of the expectations regarding consumption and income reforms for the taxation of NFT‘s and related resources.
The technological market is always bringing new tools useful to everyone’s financial, social and personal interests, but the legal and tax world is not always prepared to receive them. NFT‘s - univocal codes with the qualities of an authenticable certificate of ownership and authorship, capable of attributing non-fungibility to the referenced asset and traceability to the transactions carried out with it - may be one of them. Based on the union of blockchain and smart contracts, they will certainly be substitutes for the registrations and public records that we have, as well as a more viable means of ensuring history and legal security for any negotiation. This monograph aims to explain didactically and objectively: the underlying technologies, the creation process, the agents involved and the main characteristics of this cryptoactive; its economic applications; legal nature; make considerations in order to test whether our legal system is already prepared to tax the externalities demonstrated throughout the life cycle of the relationship between asset and holder - birth (minting), development (operations that take place at the will of the holder, even if it means willingness ) and death (testamentary succession or legatee of the asset) -, removing from this market the tax revenues necessary for the harmonious balance between financial (collection), social (public benefits and services) and private (fertile environment for investments and innovation) interests; and outline some of the expectations regarding consumption and income reforms for the taxation of NFT‘s and related resources.
Descrição
Trabalho indicado pela banca examinadora ao Prêmio TCC.
Palavras-chave
NFT , blockchain , smart contracts , compatibilidade , minting , ciclo de vida , interesses , Sistema Tributário Nacional