A tributação das permutas entre criptomoedas sob a ótica do imposto de renda
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Tipo
TCC
Data de publicação
2023-06
Periódico
Citações (Scopus)
Autores
Ports, Rafaella Rossini
Orientador
Fiorin, Rangel Perrucci
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ISSN da Revista
Título de Volume
Membros da banca
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Resumo
O presente artigo tem por objetivo analisar o entendimento doutrinário acerca da tributação das operações envolvendo as permutas entre criptomoedas de diferentes espécies sob à ótica do imposto de renda. Para tanto, foi utilizado, principalmente, o método de revisão bibliográfica para que se pudesse analisar os diferentes entendimentos acerca da incidência do imposto de renda sobre as operações de permuta entre as diferentes espécies de criptomoedas. Segundo a pesquisa realizada, foram investigadas diferentes posições doutrinárias que discutiam a legalidade da tributação sobre a troca de criptomoedas, concluindo-se que tal tributação é legal e devida pelos motivos expostos adiante.
This article aims to analyze the doctrinal understanding about the taxation of operations involving exchanges between cryptocurrencies of different types from the perspective of the Income Tax. For this purpose, the method of bibliographical review was mainly used in order to analyze the different understandings about the incidence of income tax on exchange operations between the different types of cryptocurrencies. According to the research carried out, different doctrinal positions that discussed the legality of taxation on the exchange of cryptocurrencies were investigated, concluding that such taxation is legal and due for the reasons set forth below.
This article aims to analyze the doctrinal understanding about the taxation of operations involving exchanges between cryptocurrencies of different types from the perspective of the Income Tax. For this purpose, the method of bibliographical review was mainly used in order to analyze the different understandings about the incidence of income tax on exchange operations between the different types of cryptocurrencies. According to the research carried out, different doctrinal positions that discussed the legality of taxation on the exchange of cryptocurrencies were investigated, concluding that such taxation is legal and due for the reasons set forth below.
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Palavras-chave
direito tributário , imposto de renda , criptomoedas , permutas , tax law , income tax , criptocurrencies , exchanges