Legislação e tributação fiscal de criptoativos
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Tipo
TCC
Data de publicação
2023-06
Periódico
Citações (Scopus)
Autores
Stanghuini, Lucas
Orientador
Matsushita, Mariana Barboza Baeta Neves
Título da Revista
ISSN da Revista
Título de Volume
Membros da banca
Programa
Resumo
A aparição dos criptoativos no mundo dos negócios e do mercado vêm provocando
inquietação, especialmente no que se refere à sua forma de tributação e, especialmente, de seus
rendimentos, visto a dificuldade dos órgãos públicos em consolidar uma definição para o que
seriam criptoativos. Assim, o presente trabalho busca analisar os aspectos fundamentais dos
criptoativos, assim como sua tributação, tratamento contábil e, ainda, atuais posições
jurisprudenciais sobre o tema, de modo a concluir que, atualmente, apesar da inquietação, há
um entendimento sólido acerca da conceituação de criptoativos, suas obrigações acessórias e
diversos outros aspectos concernentes à prestação dos serviços que os envolvem.
The emergence of crypto-active securities in the business world and marketplace is provoking concern, especially with regard to their form of taxation and, especially, their income, given the difficulty of public agencies to consolidate a definition for what would be crypto-active securities. Thus, this paper seeks to analyze the fundamental aspects of cryptoactive securities, as well as their taxation, accounting treatment, and, furthermore, current jurisprudential positions on the subject, in order to conclude that, currently, despite the concern, there is a solid understanding about the concept of crypto-active securities, their accessory obligations and various other aspects concerning the provision of services that involve them.
The emergence of crypto-active securities in the business world and marketplace is provoking concern, especially with regard to their form of taxation and, especially, their income, given the difficulty of public agencies to consolidate a definition for what would be crypto-active securities. Thus, this paper seeks to analyze the fundamental aspects of cryptoactive securities, as well as their taxation, accounting treatment, and, furthermore, current jurisprudential positions on the subject, in order to conclude that, currently, despite the concern, there is a solid understanding about the concept of crypto-active securities, their accessory obligations and various other aspects concerning the provision of services that involve them.
Descrição
Palavras-chave
criptoativos , tributação , IRPJ , NFT , cripto-active securities , taxation