TAXATION OF NEW TECHNOLOGIES: THE CASE OF CRYPTOCOINS
Autor(a) principal: | |
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Data de Publicação: | 2019 |
Outros Autores: | , |
Tipo de documento: | Artigo |
Idioma: | eng |
Título da fonte: | Revista Argumentum (Marília. Online) |
Texto Completo: | http://ojs.unimar.br/index.php/revistaargumentum/article/view/1178 |
Resumo: | The present work aims to demonstrate the origin and formation of cryptocurrencies, by understanding the material nature of this technology in detail, it will be possible to categorize it into an appropriate tax incidence factor, since only by comprehending the object of taxation, in its essence, will be possible to classify it with lower risks of incurring in error, applying the most appropriate tax to the specific case.Consequently, the cryptocurrency and its possible classifications in the juridical order will be presented, in order to understand it as a good or as a market asset, that is, a currency itself. This classification is fundamental so that it would be possible to determine how the tax incidence will be given on the virtual currency and, of course, to allow the application of the tax matrix rule to it.Furthermore, in this research it will be worked, in a first moment, the existential constitution of cryptocurrency, as well as it will be given a tributary explanation on the factors of incidence that can be applied to this technology, seeking to understand the essence both in the broad legal scope and in taxation itself. In this way, it will be necessary to analyze the virtual currency in a similar way to other assets that have close operations, as well as verify the international understanding about the subject, since this technology is definitely an international asset. |
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TAXATION OF NEW TECHNOLOGIES: THE CASE OF CRYPTOCOINSThe present work aims to demonstrate the origin and formation of cryptocurrencies, by understanding the material nature of this technology in detail, it will be possible to categorize it into an appropriate tax incidence factor, since only by comprehending the object of taxation, in its essence, will be possible to classify it with lower risks of incurring in error, applying the most appropriate tax to the specific case.Consequently, the cryptocurrency and its possible classifications in the juridical order will be presented, in order to understand it as a good or as a market asset, that is, a currency itself. This classification is fundamental so that it would be possible to determine how the tax incidence will be given on the virtual currency and, of course, to allow the application of the tax matrix rule to it.Furthermore, in this research it will be worked, in a first moment, the existential constitution of cryptocurrency, as well as it will be given a tributary explanation on the factors of incidence that can be applied to this technology, seeking to understand the essence both in the broad legal scope and in taxation itself. In this way, it will be necessary to analyze the virtual currency in a similar way to other assets that have close operations, as well as verify the international understanding about the subject, since this technology is definitely an international asset.Argumentum Journal of LawRevista Argumentum - Argumentum Journal of LawAngeloti Meira, Liziane; Universidade Católica de Brasília - UCB, Distrito FederalSantana, Hadassah Laís; Instituto Brasiliense de Direito Público - IDPSoares Dall’ora, Fillipe; Instituto Brasiliense de Direito Público - IDP2019-12-30info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttp://ojs.unimar.br/index.php/revistaargumentum/article/view/1178Argumentum Journal of Law; v. 20, n. 3 (2019): SET.-DEZ./2019; 875-888Revista Argumentum - Argumentum Journal of Law; v. 20, n. 3 (2019): SET.-DEZ./2019; 875-8882359-68801677-809Xreponame:Revista Argumentum (Marília. Online)instname:Universidade de Marília (Unimar)instacron:UNIMARenghttp://ojs.unimar.br/index.php/revistaargumentum/article/view/1178/758Declaro, para os devidos fins de direitos e obrigações, sob as penas previstas na legislação vigente, que como autor(a)/detentor(a) dos direitos autorais do artigo submetido, cedo-os à Revista Argumentum, nos termos da Lei Federal nº 9.610 de 19 de fevereiro de 1998 (Lei dos Direitos Autorais).info:eu-repo/semantics/openAccess2020-11-28T16:42:08Zoai:ojs.201.62.80.75:article/1178Revistahttp://ojs.unimar.br/index.php/revistaargumentum/indexhttp://ojs.unimar.br/index.php/revistaargumentum/oaimari.santiago@terra.com.br||revistaargumentumunimar@gmail.com2359-68801677-809Xopendoar:2020-11-28T16:42:08Revista Argumentum (Marília. Online) - Universidade de Marília (Unimar)false |
dc.title.none.fl_str_mv |
TAXATION OF NEW TECHNOLOGIES: THE CASE OF CRYPTOCOINS |
title |
TAXATION OF NEW TECHNOLOGIES: THE CASE OF CRYPTOCOINS |
spellingShingle |
TAXATION OF NEW TECHNOLOGIES: THE CASE OF CRYPTOCOINS Angeloti Meira, Liziane; Universidade Católica de Brasília - UCB, Distrito Federal |
title_short |
TAXATION OF NEW TECHNOLOGIES: THE CASE OF CRYPTOCOINS |
title_full |
TAXATION OF NEW TECHNOLOGIES: THE CASE OF CRYPTOCOINS |
title_fullStr |
TAXATION OF NEW TECHNOLOGIES: THE CASE OF CRYPTOCOINS |
title_full_unstemmed |
TAXATION OF NEW TECHNOLOGIES: THE CASE OF CRYPTOCOINS |
title_sort |
TAXATION OF NEW TECHNOLOGIES: THE CASE OF CRYPTOCOINS |
author |
Angeloti Meira, Liziane; Universidade Católica de Brasília - UCB, Distrito Federal |
author_facet |
Angeloti Meira, Liziane; Universidade Católica de Brasília - UCB, Distrito Federal Santana, Hadassah Laís; Instituto Brasiliense de Direito Público - IDP Soares Dall’ora, Fillipe; Instituto Brasiliense de Direito Público - IDP |
author_role |
author |
author2 |
Santana, Hadassah Laís; Instituto Brasiliense de Direito Público - IDP Soares Dall’ora, Fillipe; Instituto Brasiliense de Direito Público - IDP |
author2_role |
author author |
dc.contributor.none.fl_str_mv |
|
dc.contributor.author.fl_str_mv |
Angeloti Meira, Liziane; Universidade Católica de Brasília - UCB, Distrito Federal Santana, Hadassah Laís; Instituto Brasiliense de Direito Público - IDP Soares Dall’ora, Fillipe; Instituto Brasiliense de Direito Público - IDP |
description |
The present work aims to demonstrate the origin and formation of cryptocurrencies, by understanding the material nature of this technology in detail, it will be possible to categorize it into an appropriate tax incidence factor, since only by comprehending the object of taxation, in its essence, will be possible to classify it with lower risks of incurring in error, applying the most appropriate tax to the specific case.Consequently, the cryptocurrency and its possible classifications in the juridical order will be presented, in order to understand it as a good or as a market asset, that is, a currency itself. This classification is fundamental so that it would be possible to determine how the tax incidence will be given on the virtual currency and, of course, to allow the application of the tax matrix rule to it.Furthermore, in this research it will be worked, in a first moment, the existential constitution of cryptocurrency, as well as it will be given a tributary explanation on the factors of incidence that can be applied to this technology, seeking to understand the essence both in the broad legal scope and in taxation itself. In this way, it will be necessary to analyze the virtual currency in a similar way to other assets that have close operations, as well as verify the international understanding about the subject, since this technology is definitely an international asset. |
publishDate |
2019 |
dc.date.none.fl_str_mv |
2019-12-30 |
dc.type.none.fl_str_mv |
|
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
http://ojs.unimar.br/index.php/revistaargumentum/article/view/1178 |
url |
http://ojs.unimar.br/index.php/revistaargumentum/article/view/1178 |
dc.language.iso.fl_str_mv |
eng |
language |
eng |
dc.relation.none.fl_str_mv |
http://ojs.unimar.br/index.php/revistaargumentum/article/view/1178/758 |
dc.rights.driver.fl_str_mv |
info:eu-repo/semantics/openAccess |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Argumentum Journal of Law Revista Argumentum - Argumentum Journal of Law |
publisher.none.fl_str_mv |
Argumentum Journal of Law Revista Argumentum - Argumentum Journal of Law |
dc.source.none.fl_str_mv |
Argumentum Journal of Law; v. 20, n. 3 (2019): SET.-DEZ./2019; 875-888 Revista Argumentum - Argumentum Journal of Law; v. 20, n. 3 (2019): SET.-DEZ./2019; 875-888 2359-6880 1677-809X reponame:Revista Argumentum (Marília. Online) instname:Universidade de Marília (Unimar) instacron:UNIMAR |
instname_str |
Universidade de Marília (Unimar) |
instacron_str |
UNIMAR |
institution |
UNIMAR |
reponame_str |
Revista Argumentum (Marília. Online) |
collection |
Revista Argumentum (Marília. Online) |
repository.name.fl_str_mv |
Revista Argumentum (Marília. Online) - Universidade de Marília (Unimar) |
repository.mail.fl_str_mv |
mari.santiago@terra.com.br||revistaargumentumunimar@gmail.com |
_version_ |
1792205594381254656 |