Criptomoedas: um desafio para área de tributação

Abstract

This research aims to introduce an analyzes of the challenges of taxation in the face of financial transactions made through cryptocurrencies, verifying the possibilities of tax charges from a tax law perspective. Therefore, this paper will consist of the historical context leading to the origin and development of cryptocurrencies, focusing on the distinctions between the terms “electronic currency”, “virtual currency”, and “cryptocurrency”, as well as the growing interest in carrying out transitions using crypto assets in Brazil. Moreover, the regulatory practices of countries where cryptocurrency has prominence in financial routines will be verified, not disregarding the regulatory framework of cryptocurrencies in Brazil, which takes into consideration the need to ensure legal security while observing its legal nature. Upon analyzing these factors, the possibilities of tax incidence will be examined regarding the Tax on Financial Transactions (IOF), the Tax on Circulation of Goods and Services (ICMS), and the Tax on Income of Any Nature (IR). The deductive method is applied in conjunction with the indirect documentary technique with the purpose of doing exploratory research that is created through bibliographic research to address the issue in question. The dissertation's proposal is intended to demonstrate the relevance of the tax incidence in cryptocurrency transactions and the necessity for regulation in light of the lack of legislative action on t taxation matters.