Adaptação do direito brasileiro à tecnologia da bitcoin e demais criptomoedas: o Brasil alinhado a novas formas de troca de valor
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Data
2023-08-17
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Universidade Federal de Goiás
Resumo
Cryptocurrencies such as Bitcoin and other digital assets have been gaining increasing prominence in the current economy and society, being considered a digital revolution that impacts various sectors, including the tax domain. In the Brazilian context, the regulation and taxation of cryptocurrencies are still evolving topics, with many open questions. In this regard, the choice of this topic for the dissertation is justified by its relevance and timeliness, as well as the need to comprehend how cryptocurrencies will be treated under Brazilian tax law. Some initiatives have already been taken by the Brazilian government to address this issue; however, many questions still remain unanswered, such as the possibility of tax exemptions in certain situations and the necessity of taxation in mining operations and other fields to be explored by lawmakers. The research is bibliographic, based on a search of doctrines and jurisprudence related to business law, taxation, theories, and laws concerning cryptocurrencies at both the national and international levels. The method used is deductive, as it begins by understanding the overall context of Bitcoin and cryptocurrencies in general to provide a foundation for the main question: how can Brazilian Law act in this field? Essentially, the aim is to understand the issue from an extensive context and then narrow down to the specific question that gives meaning to the project.
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Criptomoedas, Criptoativos, Campo tributário, Regulação, Legislação, Cryptocurrencies, Cryptoassets, Tax field, Regulation, Legislation
Citação
MARQUES, Pedro Henrique Ribeiro. Adaptação do direito brasileiro à tecnologia da bitcoin e demais criptomoedas: o Brasil alinhado a novas formas de troca de valor. 2023. 46 f. Trabalho de Conclusão de Curso (Bacharelado em Direito) - Unidade Acadêmica Especial de Ciências Sociais Aplicadas, Universidade Federal de Goiás, Cidade de Goiás, 2023.