A tributação das criptomoedas com enfoque nas CBDC’S
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Tipo
TCC
Data de publicação
2024-05
Periódico
Citações (Scopus)
Autores
Piovacari, Pedro Fraga
Orientador
Sabbag, Eduardo de Moraes
Título da Revista
ISSN da Revista
Título de Volume
Membros da banca
Programa
Resumo
O presente trabalho aborda um tema contemporâneo e relevante no âmbito do Direito:
a tributação das criptomoedas com enfoque nas Central Bank Digital Currency (CBDC). Com
o crescimento exponencial da utilização de moedas digitais torna-se necessária uma análise
criteriosa sobre os aspectos e problemáticas jurídicos que se relacionam ao assunto, sobretudo
no que tange à sua tributação. Neste estudo, têm-se por objetivo realizar análises
jurisprudenciais e doutrinárias, bem como dos projetos de lei tramitação e das legislações acerca
das criptomoedas, em especial das CBDC’s. Pretende-se, assim, auxiliar na classificação e no
tratamento desses ativos digitais, considerando a crescente importância no sistema financeiro
nacional. Assim, questiona-se: De que forma poderão os entes federativos viabilizar a tributação
das criptomoedas por meio da emissão de CBDC’s, evitando práticas como a evasão fiscal e
sem ferir os direitos constitucionais garantidos aos contribuintes? Para responder essa questão,
investiga-se detalhadamente as implicações fiscais das moedas digitais. E ainda, busca-se
debater e refletir sobre o panorama atual e as possíveis soluções para adequar a realidade da
economia digital à estrutura jurídica existente. No final deste estudo, apresenta-se propostas
viáveis para a implementação efetiva da tributação das criptomoedas sem ferir os princípios
constitucionais. Dessa forma, o trabalho se apresenta como uma contribuição relevante para a
discussão sobre a tributação das criptomoedas, sobretudo as CBDC’s, e espera-se que provoque
reflexões sobre a necessidade de atualização das normas jurídicas diante dos avanços
tecnológicos no sistema financeiro.
This work addresses a contemporary and relevant topic in the field of law: the taxation of cryptocurrencies with a focus on Central Bank Digital Currency (CBDC). With the exponential growth in the use of digital currencies, a careful analysis of the legal aspects and issues relating to the subject becomes necessary, especially with Regard to taxation. In this study, the objective is to carry out jurisprudential and doctrinal analyses, as well as the draft laws and legislation regarding cryptocurrencies, especially CBDCs. The aim is, therefore, to assist in the classification and treatment of these digital assets, considering their growing importance in the national financial system. Therefore, the question arises: How can federative entities enable the taxation of cryptocurrencies through the issuance of CBDCs, avoiding practices such as tax evasion and without violating the constitutional rights guaranteed to taxpayers? To answer this question, the tax implications of digital currencies are investigated in detail. Furthermore, we seek to debate and reflect on the current situation and possible solutions to adapt the reality of the digital economy to the existing legal structure. At the end of this study, viable proposals are presented for the effective implementation of cryptocurrency taxation without violating constitutional principles. In this way, the work presents itself as a relevant contribution to the discussion on the taxation of cryptocurrencies, especially CBDCs, and is expected to provoke reflections on the need to update legal standards in light of technological advances in the financial system.
This work addresses a contemporary and relevant topic in the field of law: the taxation of cryptocurrencies with a focus on Central Bank Digital Currency (CBDC). With the exponential growth in the use of digital currencies, a careful analysis of the legal aspects and issues relating to the subject becomes necessary, especially with Regard to taxation. In this study, the objective is to carry out jurisprudential and doctrinal analyses, as well as the draft laws and legislation regarding cryptocurrencies, especially CBDCs. The aim is, therefore, to assist in the classification and treatment of these digital assets, considering their growing importance in the national financial system. Therefore, the question arises: How can federative entities enable the taxation of cryptocurrencies through the issuance of CBDCs, avoiding practices such as tax evasion and without violating the constitutional rights guaranteed to taxpayers? To answer this question, the tax implications of digital currencies are investigated in detail. Furthermore, we seek to debate and reflect on the current situation and possible solutions to adapt the reality of the digital economy to the existing legal structure. At the end of this study, viable proposals are presented for the effective implementation of cryptocurrency taxation without violating constitutional principles. In this way, the work presents itself as a relevant contribution to the discussion on the taxation of cryptocurrencies, especially CBDCs, and is expected to provoke reflections on the need to update legal standards in light of technological advances in the financial system.
Descrição
Palavras-chave
criptomoeda , tributação , Central Bank Digital Currency (CBDC) , cryptocurrency , taxation