Tributação sobre criptomoedas : uma análise do avanço regulatório no Brasil
Autor(a) principal: | |
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Data de Publicação: | 2024 |
Tipo de documento: | Trabalho de conclusão de curso |
Idioma: | por |
Título da fonte: | Repositório Institucional da UFS |
Texto Completo: | https://ri.ufs.br/jspui/handle/riufs/19663 |
Resumo: | This paper analyzes the scenario of the regulatory advancement of taxation on cryptocurrencies in Brazil, mainly provided by the recent legislation and imminent implementation of other measures. The relevance of the topic for society and the scientific community is evidenced by the growing use of cryptocurrencies in everyday life, which move millions of dollars and promote financial innovation, as well as by the economic and social relevance that taxation has in Brazil, even if it is deficient. In this scenario, it is necessary to provide definitions of cryptoassets and cryptocurrencies, expose how they are framed in the Brazilian tax system, demonstrate the need for regulation, show that the taxation of cryptocurrencies has potentially insurmountable challenges, identify and correlate the advances brought by the Legal Framework for Cryptoassets, as well as by rules with similar objectives, and by Drex, which is an interesting state measure that implements concepts of digital currencies. At first, concepts and notions about cryptoassets and cryptocurrencies are provided, and their legal nature and the need for regulation are analyzed. Subsequently, the main advances in the regulation of taxation on cryptocurrencies are detailed and, at the end, brief comments on potentially insurmountable challenges. Through the inductive scientific method, the research analyzes the regulatory advances in the taxation of cryptocurrencies in Brazil, using a qualitative approach, with an exploratory objective and with a bibliographic survey. This work aims to contribute to the development of more efficient tax policies that are appropriate to the peculiarities of cryptocurrencies, recognizing the importance of an effective, diversified and up-to-date legislative approach. |
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Frades, Rodrigo Teixeira deOliveira, Jadson Correia de2024-07-23T11:42:32Z2024-07-23T11:42:32Z2024-04-26Frades, Rodrigo Teixeira de. Tributação sobre criptomoedas : uma análise do avanço regulatório no Brasil. São Cristóvão, 2024. Monografia (graduação em Direito) – Departamento de Direito, Centro de Ciências Sociais Aplicadas, Universidade Federal de Sergipe, São Cristóvão, SE, 2024https://ri.ufs.br/jspui/handle/riufs/19663This paper analyzes the scenario of the regulatory advancement of taxation on cryptocurrencies in Brazil, mainly provided by the recent legislation and imminent implementation of other measures. The relevance of the topic for society and the scientific community is evidenced by the growing use of cryptocurrencies in everyday life, which move millions of dollars and promote financial innovation, as well as by the economic and social relevance that taxation has in Brazil, even if it is deficient. In this scenario, it is necessary to provide definitions of cryptoassets and cryptocurrencies, expose how they are framed in the Brazilian tax system, demonstrate the need for regulation, show that the taxation of cryptocurrencies has potentially insurmountable challenges, identify and correlate the advances brought by the Legal Framework for Cryptoassets, as well as by rules with similar objectives, and by Drex, which is an interesting state measure that implements concepts of digital currencies. At first, concepts and notions about cryptoassets and cryptocurrencies are provided, and their legal nature and the need for regulation are analyzed. Subsequently, the main advances in the regulation of taxation on cryptocurrencies are detailed and, at the end, brief comments on potentially insurmountable challenges. Through the inductive scientific method, the research analyzes the regulatory advances in the taxation of cryptocurrencies in Brazil, using a qualitative approach, with an exploratory objective and with a bibliographic survey. This work aims to contribute to the development of more efficient tax policies that are appropriate to the peculiarities of cryptocurrencies, recognizing the importance of an effective, diversified and up-to-date legislative approach.O presente trabalho analisa o cenário do avanço regulatório da tributação sobre criptomoedas no Brasil, proporcionado, principalmente, pela recente legislação e iminente implementação de outras medidas. A relevância do tema, para a sociedade e comunidade científica, é evidenciada pela crescente utilização de criptomoedas no cotidiano, que movimentam milhões de dólares e promovem inovação financeira, bem como pela relevância econômico-social que a tributação possui no Brasil, ainda que deficitária. Nesse panorama, é necessário fornecer definições sobre criptoativos e criptomoedas, expor como estas são enquadradas no sistema tributário brasileiro, demonstrar a necessidade de regulação, evidenciar que a tributação das criptomoedas possui desafios potencialmente insuperáveis, identificar e correlacionar os avanços trazidos pelo Marco Legal dos Criptoativos, bem como por normas com objetivos semelhantes, e pelo Drex, que se trata de uma interessante medida estatal que implementa conceitos das moedas digitais. A princípio, são fornecidos conceitos e noções sobre criptoativos e criptomoedas, realizada a análise de sua natureza jurídica e da necessidade de regulação. Posteriormente, são detalhados os principais avanços na regulação da tributação sobre criptomoedas e, ao final, breves comentários acerca de desafios potencialmente intransponíveis. Por meio do método científico indutivo, a pesquisa analisa os avanços regulatórios da tributação de criptomoedas no Brasil, utilizando uma abordagem qualitativa, com objetivo exploratório e com levantamento bibliográfico. Este trabalho visa a contribuir para o desenvolvimento de políticas tributárias mais eficientes e adequadas às peculiaridades das criptomoedas, reconhecendo a importância de uma abordagem legislativa eficaz, diversificada e atualizada.São Cristóvão, SEporDireitoEnsino superior (UFS)CriptoativosCriptomoedasDrexMarco Legal dos CriptoativosRegulaçãoDireito tributárioCryptoassetsCryptocurrenciesDrexLegal Framework for CryptoassetsRegulationCIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO TRIBUTARIOTributação sobre criptomoedas : uma análise do avanço regulatório no Brasilinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/bachelorThesisUniversidade Federal de Sergipe (UFS)DDI - Departamento de Direito – São Cristóvão – Presencialreponame:Repositório Institucional da UFSinstname:Universidade Federal de Sergipe (UFS)instacron:UFSinfo:eu-repo/semantics/openAccessLICENSElicense.txtlicense.txttext/plain; charset=utf-81475https://ri.ufs.br/jspui/bitstream/riufs/19663/1/license.txt098cbbf65c2c15e1fb2e49c5d306a44cMD51ORIGINALRodrigo_Teixeira_Frades.pdfRodrigo_Teixeira_Frades.pdfapplication/pdf444528https://ri.ufs.br/jspui/bitstream/riufs/19663/2/Rodrigo_Teixeira_Frades.pdf9dc482648f8787d35ba1cc4a67ec5b83MD52riufs/196632024-07-23 08:42:37.588oai:oai:ri.ufs.br:repo_01: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Repositório InstitucionalPUBhttps://ri.ufs.br/oai/requestrepositorio@academico.ufs.bropendoar:2024-07-23T11:42:37Repositório Institucional da UFS - Universidade Federal de Sergipe (UFS)false |
dc.title.pt_BR.fl_str_mv |
Tributação sobre criptomoedas : uma análise do avanço regulatório no Brasil |
title |
Tributação sobre criptomoedas : uma análise do avanço regulatório no Brasil |
spellingShingle |
Tributação sobre criptomoedas : uma análise do avanço regulatório no Brasil Frades, Rodrigo Teixeira de Direito Ensino superior (UFS) Criptoativos Criptomoedas Drex Marco Legal dos Criptoativos Regulação Direito tributário Cryptoassets Cryptocurrencies Drex Legal Framework for Cryptoassets Regulation CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO TRIBUTARIO |
title_short |
Tributação sobre criptomoedas : uma análise do avanço regulatório no Brasil |
title_full |
Tributação sobre criptomoedas : uma análise do avanço regulatório no Brasil |
title_fullStr |
Tributação sobre criptomoedas : uma análise do avanço regulatório no Brasil |
title_full_unstemmed |
Tributação sobre criptomoedas : uma análise do avanço regulatório no Brasil |
title_sort |
Tributação sobre criptomoedas : uma análise do avanço regulatório no Brasil |
author |
Frades, Rodrigo Teixeira de |
author_facet |
Frades, Rodrigo Teixeira de |
author_role |
author |
dc.contributor.author.fl_str_mv |
Frades, Rodrigo Teixeira de |
dc.contributor.advisor1.fl_str_mv |
Oliveira, Jadson Correia de |
contributor_str_mv |
Oliveira, Jadson Correia de |
dc.subject.por.fl_str_mv |
Direito Ensino superior (UFS) Criptoativos Criptomoedas Drex Marco Legal dos Criptoativos Regulação Direito tributário |
topic |
Direito Ensino superior (UFS) Criptoativos Criptomoedas Drex Marco Legal dos Criptoativos Regulação Direito tributário Cryptoassets Cryptocurrencies Drex Legal Framework for Cryptoassets Regulation CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO TRIBUTARIO |
dc.subject.eng.fl_str_mv |
Cryptoassets Cryptocurrencies Drex Legal Framework for Cryptoassets Regulation |
dc.subject.cnpq.fl_str_mv |
CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO TRIBUTARIO |
description |
This paper analyzes the scenario of the regulatory advancement of taxation on cryptocurrencies in Brazil, mainly provided by the recent legislation and imminent implementation of other measures. The relevance of the topic for society and the scientific community is evidenced by the growing use of cryptocurrencies in everyday life, which move millions of dollars and promote financial innovation, as well as by the economic and social relevance that taxation has in Brazil, even if it is deficient. In this scenario, it is necessary to provide definitions of cryptoassets and cryptocurrencies, expose how they are framed in the Brazilian tax system, demonstrate the need for regulation, show that the taxation of cryptocurrencies has potentially insurmountable challenges, identify and correlate the advances brought by the Legal Framework for Cryptoassets, as well as by rules with similar objectives, and by Drex, which is an interesting state measure that implements concepts of digital currencies. At first, concepts and notions about cryptoassets and cryptocurrencies are provided, and their legal nature and the need for regulation are analyzed. Subsequently, the main advances in the regulation of taxation on cryptocurrencies are detailed and, at the end, brief comments on potentially insurmountable challenges. Through the inductive scientific method, the research analyzes the regulatory advances in the taxation of cryptocurrencies in Brazil, using a qualitative approach, with an exploratory objective and with a bibliographic survey. This work aims to contribute to the development of more efficient tax policies that are appropriate to the peculiarities of cryptocurrencies, recognizing the importance of an effective, diversified and up-to-date legislative approach. |
publishDate |
2024 |
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2024-07-23T11:42:32Z |
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2024-07-23T11:42:32Z |
dc.date.issued.fl_str_mv |
2024-04-26 |
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info:eu-repo/semantics/publishedVersion |
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Frades, Rodrigo Teixeira de. Tributação sobre criptomoedas : uma análise do avanço regulatório no Brasil. São Cristóvão, 2024. Monografia (graduação em Direito) – Departamento de Direito, Centro de Ciências Sociais Aplicadas, Universidade Federal de Sergipe, São Cristóvão, SE, 2024 |
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https://ri.ufs.br/jspui/handle/riufs/19663 |
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Frades, Rodrigo Teixeira de. Tributação sobre criptomoedas : uma análise do avanço regulatório no Brasil. São Cristóvão, 2024. Monografia (graduação em Direito) – Departamento de Direito, Centro de Ciências Sociais Aplicadas, Universidade Federal de Sergipe, São Cristóvão, SE, 2024 |
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DDI - Departamento de Direito – São Cristóvão – Presencial |
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