Tributação das criptomoedas
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Tipo
TCC
Data de publicação
2022-06
Periódico
Citações (Scopus)
Autores
Grecchi, Vitor Cesar Jesus Oliveira
Orientador
Gioia, Fulvia Helena de
Título da Revista
ISSN da Revista
Título de Volume
Membros da banca
Programa
Resumo
A inovação tecnológica das últimas décadas trouxe benefícios e muitos desafios a
serem enfrentados do qual é o caso das criptomoedas. A mais conhecida é a bitcoin,
que através de um documento técnico chamado “Bitcoin: A Peer-to-Peer Electronic
Cash System” assinado por “Satoshi Nakamoto” foi criada em 2008 no Japão e
ganhou projeção mundial ao longo desses anos, devido ao grande volume de
transações envolvidas. Até hoje as regras para regulá-las na esfera jurídica em grande
parte do globo são deficitárias inclusive no Brasil. Dessa maneira, gera-se um
problema para cobrança dos impostos. O presente trabalho aborda juridicamente as
criptomoedas em relação as suas bases tributárias. Traz igualmente o conceito e os
tipos de criptomoedas ativas no cenário mundial enunciadas através de relatórios de
organizações nacionais e internacionais, legislação, doutrinas etc., para elucidar quais
os desafios que precisam ser enfrentados e a busca por uma definição de qual seria
sua natureza jurídica, a forma de cria-las, como são feitas as transações e analisar os
aspectos de tributos que possam ser alcançados.
The technological innovation of the last decades has brought benefits and many challenges to be faced, which is the case of cryptocurrencies. The best known is bitcoin, which through a technical document called “Bitcoin: A Peer-to-Peer Electronic Cash System” signed by “Satoshi Nakamoto” created in 2008 in Japan and gained worldwide projection over these years, due to the large volume of transactions involved. Until today, the rules to regulate them in the legal sphere in a large part of the globe are deficient, even in Brazil. This creates a problem for tax collection. The present paper legally addresses cryptocurrencies in relation to their tax bases. It also brings the concept and types of active cryptocurrencies on the world, enunciated through reports from national and international organizations, legislation, doctrines, etc., to elucidate the challenges that need to be faced as well to search for a definition of what their legal nature would be, how to create them, how transactions are carried out and analyze the tax aspects that can be achieved.
The technological innovation of the last decades has brought benefits and many challenges to be faced, which is the case of cryptocurrencies. The best known is bitcoin, which through a technical document called “Bitcoin: A Peer-to-Peer Electronic Cash System” signed by “Satoshi Nakamoto” created in 2008 in Japan and gained worldwide projection over these years, due to the large volume of transactions involved. Until today, the rules to regulate them in the legal sphere in a large part of the globe are deficient, even in Brazil. This creates a problem for tax collection. The present paper legally addresses cryptocurrencies in relation to their tax bases. It also brings the concept and types of active cryptocurrencies on the world, enunciated through reports from national and international organizations, legislation, doctrines, etc., to elucidate the challenges that need to be faced as well to search for a definition of what their legal nature would be, how to create them, how transactions are carried out and analyze the tax aspects that can be achieved.
Descrição
Trabalho indicado pela banca examinadora ao Prêmio TCC
Palavras-chave
inovação , criptomoedas , bitcoin , innovation , cryptocurrencies