Criptomoedas e tributação: estudo sobre a natureza jurídica e reflexos tributários das criptomoedas em âmbito federal
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Arquivos
Tipo
TCC
Data de publicação
2019-11
Periódico
Citações (Scopus)
Autores
Machado, Anailta Maria de Oliveira
Orientador
Gioia, Fulvia Helena de
Título da Revista
ISSN da Revista
Título de Volume
Membros da banca
Programa
Resumo
Nas palavras publicadas em sítio do Banco Central do Brasil: "Amoeda não foi, pois, genialmente inventada, mas surgiu de uma necessidade e sua evolução reflete, a cada momento, a vontade do homem adequar seu instrumento monetário à realidade de sua economia" ¹
Nessa citação mora o cerne do presente trabalho: as criptomoedas, uma consequencia da inevitável evolução social e econômia global. Entender e explorar esse universo que se expande a cada dia, especialmente do enfoque jurídico- tributário, é a proposta que seguirá pelas paginas que seguem.
As published on Brazil Central Bank website: “Therefore, currency wasn’t brilliantly invented, but it arose out of necessity and its evolution reflects at every moment the man's will to adapt his monetary instrument to the reality of his economy”. This quote resides the heart of the present paper: the cryptocurrency, an unavoidable consequence of society and economic global evolution. To understand and explore this universe that expands every day, especially through tax law perspective, it’s the proposal that follow on the next pages. There are many politician, economic and legal recurrent discussions about cryptocurrency, especially about its regulations (or not) and possibility of use. As result, the subject becomes very volatile, since it’s in constantly changing and evolving. The legal concepts about cryptocurrency is different depending on which country that’s been analyzed and that’s the reason why the present paper will focus on the analysis of the Brazilian context, without however, not disregarding the international context, when appropriate.
As published on Brazil Central Bank website: “Therefore, currency wasn’t brilliantly invented, but it arose out of necessity and its evolution reflects at every moment the man's will to adapt his monetary instrument to the reality of his economy”. This quote resides the heart of the present paper: the cryptocurrency, an unavoidable consequence of society and economic global evolution. To understand and explore this universe that expands every day, especially through tax law perspective, it’s the proposal that follow on the next pages. There are many politician, economic and legal recurrent discussions about cryptocurrency, especially about its regulations (or not) and possibility of use. As result, the subject becomes very volatile, since it’s in constantly changing and evolving. The legal concepts about cryptocurrency is different depending on which country that’s been analyzed and that’s the reason why the present paper will focus on the analysis of the Brazilian context, without however, not disregarding the international context, when appropriate.
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Indicado a publicação
Palavras-chave
direito tributário , criptomoedas , natureza jurídica , tributação , tax law , cryptocurrency , legal character , taxation , assessment , virtual coins