Tributos de criptoativos: o desafio da regulação das criptomoedas no cenário tributário brasileiro

Abstract

The financial revolution driven by the emergence of cryptocurrencies has challenged traditional regulatory and tax systems worldwide, including in Brazil. This study explores the taxation of cryptoassets and the challenges of regulating these currencies within the Brazilian tax system, where the research problem investigated is how cryptocurrency taxation operates, given that these assets are still relatively new to society, and how the lack of specific legislation generates uncertainties for investors and traders. These stakeholders face challenges in declaring, valuing, and taxing transactions involving cryptocurrencies. Moreover, the volatile nature of these assets and the lack of consensus on their classification add further complexity. The methodology employed was the hypothetical-deductive method, based on prior knowledge of cryptocurrencies and an analysis of the difficulties in regulating and applying legal standards by governmental authorities. From this approach, the study examined the historical evolution of money, the functionality of blockchain technology, and the historical transformations influencing the perception and regulation of cryptocurrencies in Brazil. It also reviewed existing Brazilian legislation, identifying gaps and ambiguities, particularly concerning the taxation of these assets. The study concludes that the current Brazilian tax legislation, shaped by traditional paradigms, is not sufficiently equipped to address the nuances and complexities of cryptocurrencies. The research highlights the need for a clear and comprehensible tax framework, essential to ensuring fiscal integrity, fostering financial innovation, and protecting investors. Such a framework is indispensable for Brazil to position itself as a leader in digital asset regulation in Latin America.