Moedas digitais: a análise jurídica da possível cobranca de IOF sobre as criptomoedas
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TCC
Date
2021-12
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Authors
Oh, Sang A
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Pierdoná, Zélia Luiza
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Abstract
O presente trabalho busca fazer uma análise jurídica a respeito da viabilidade de incidência do Imposto sobre operações financeiras (IOF) sobre operações envolvendo criptomoedas, levando em consideração a conceituação jurídica dessas moedas digitais no ordenamento jurídico brasileiro. Dessa maneira, foi apresentado, em um primeiro momento, um contexto geral a respeito das criptomoedas, para que, posteriormente, fossem analisadas as características inerentes ao IOF. A partir disso, a pesquisa busca realizar uma análise acerca da possibilidade de tributar as criptomoedas pelo IOF-Câmbio. Diante dessas informações, é possível destacar que a construção da pesquisa se deu a partir do método dedutivo, conduzido por meio de análise bibliográfica, até que fosse possível chegar a uma conclusão juridicamente viável.
This paper seeks to make a legal analysis regarding the feasibility of the incidence of the Tax on Financial Transactions (IOF) on transactions involving cryptocurrencies, taking into account the legal conceptualization of these digital currencies in the Brazilian legal system. Thus, it was presented, at first, a general context regarding cryptocurrencies, so that, later, the inherent characteristics of the IOF could be analyzed. From this, the research seeks to conduct an analysis of the possibility of taxing cryptocurrencies through the IOF-Exchange. Given this information, it is possible to highlight that the construction of the research was based on the deductive method, conducted through bibliographical analysis, until it was possible to reach a legally viable conclusion.
This paper seeks to make a legal analysis regarding the feasibility of the incidence of the Tax on Financial Transactions (IOF) on transactions involving cryptocurrencies, taking into account the legal conceptualization of these digital currencies in the Brazilian legal system. Thus, it was presented, at first, a general context regarding cryptocurrencies, so that, later, the inherent characteristics of the IOF could be analyzed. From this, the research seeks to conduct an analysis of the possibility of taxing cryptocurrencies through the IOF-Exchange. Given this information, it is possible to highlight that the construction of the research was based on the deductive method, conducted through bibliographical analysis, until it was possible to reach a legally viable conclusion.
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Keywords
criptomoedas , moeda digital , tributação , IOF , cryptocurrencies , digital currency , taxation