Tributação das criptomoedas sob à luz da legislaçao brasileira
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Tipo
TCC
Data de publicação
2022-06
Periódico
Citações (Scopus)
Autores
Silva, Lucas Ikaez Ferreira da
Orientador
Matsushita, Mariana Barboza Baeta Neves
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Resumo
O presente trabalho tem como objetivo a discussão e análise acerca da tributação das criptomoedas à luz da legislaçao atual e, procurando solucionar essa problemática, realizamos uma pesquisa a partir do seu conceito, contexto histórico, natureza jurídica e seu possível enquadramento jurídico. Diante da profundida do tema deste trabalho se fez necessário percorrermos a evoluçao histórica das moedas e como elas sofreram transformaçoes até serem inseridas na era digital, nesta oportunidade também buscamos conhecer seus impactos na sociedade. Ademais, foi realizada uma pesquisa acerca da sua natureza jurídica, características, sistemas operacionais descentralizados (Blockchain) e posteriormente foi realizada uma análise de uma perspectiva tributária a respeito da possibilidade de incidencia do Imposto de Renda sobre as criptomoedas e como elas precisam ser declaradas ao Fisco. Também foi abordado a evoluçao do tratamento jurídico brasileiro em relaçao as criptomoedas com destaque ao PL 4401/2021 aprovado em abril de 2022 pelo Senado Federal.
The following work looks foward to discuss and analyze the taxation of cryptocurrencies in the light of current legislation and, seeking to solve this problem, the present research based on its concept, historical context, legal nature and its possible legal framework. In view of the depth of the theme of this work, it was necessary to go through the historical evolution of coins and how they underwent transformations until they were inserted in the digital age, in this opportunity we also seek to know their impacts on society. In addition, a research was carried out about its legal nature, characteristics, decentralized operating systems (Blockchain) and later an analysis was carried out from a tax perspective regarding the possibility of levying the Income Tax on cryptocurrencies and how they need to be declared to the public. tax The evolution of Brazilian legal treatment in relation to cryptocurrencies was also addressed, with emphasis on PL 4401/2021 approved in April 2022 by the Federal Senate.
The following work looks foward to discuss and analyze the taxation of cryptocurrencies in the light of current legislation and, seeking to solve this problem, the present research based on its concept, historical context, legal nature and its possible legal framework. In view of the depth of the theme of this work, it was necessary to go through the historical evolution of coins and how they underwent transformations until they were inserted in the digital age, in this opportunity we also seek to know their impacts on society. In addition, a research was carried out about its legal nature, characteristics, decentralized operating systems (Blockchain) and later an analysis was carried out from a tax perspective regarding the possibility of levying the Income Tax on cryptocurrencies and how they need to be declared to the public. tax The evolution of Brazilian legal treatment in relation to cryptocurrencies was also addressed, with emphasis on PL 4401/2021 approved in April 2022 by the Federal Senate.
Descrição
Palavras-chave
criptomoedas , moedas virtuais , blockchain , imposto de renda , cryptocurrency , virtual coins , income tax , tax incidence