Tributação das criptomoedas
| Autor(a) principal: | |
|---|---|
| Data de Publicação: | 2022 |
| Tipo de documento: | Trabalho de conclusão de curso |
| Idioma: | por |
| Título da fonte: | Biblioteca Digital de Teses e Dissertações do Mackenzie |
| Texto Completo: | https://dspace.mackenzie.br/handle/10899/32871 |
Resumo: | Trabalho indicado pela banca examinadora ao Prêmio TCC |
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Grecchi, Vitor Cesar Jesus OliveiraGioia, Fulvia Helena deChimenti, Ricardo CunhaPaoli, Carolina de Gioia2023-07-04T17:30:37Z2023-07-04T17:30:37Z2022-06Trabalho indicado pela banca examinadora ao Prêmio TCCA inovação tecnológica das últimas décadas trouxe benefícios e muitos desafios a serem enfrentados do qual é o caso das criptomoedas. A mais conhecida é a bitcoin, que através de um documento técnico chamado “Bitcoin: A Peer-to-Peer Electronic Cash System” assinado por “Satoshi Nakamoto” foi criada em 2008 no Japão e ganhou projeção mundial ao longo desses anos, devido ao grande volume de transações envolvidas. Até hoje as regras para regulá-las na esfera jurídica em grande parte do globo são deficitárias inclusive no Brasil. Dessa maneira, gera-se um problema para cobrança dos impostos. O presente trabalho aborda juridicamente as criptomoedas em relação as suas bases tributárias. Traz igualmente o conceito e os tipos de criptomoedas ativas no cenário mundial enunciadas através de relatórios de organizações nacionais e internacionais, legislação, doutrinas etc., para elucidar quais os desafios que precisam ser enfrentados e a busca por uma definição de qual seria sua natureza jurídica, a forma de cria-las, como são feitas as transações e analisar os aspectos de tributos que possam ser alcançados.The technological innovation of the last decades has brought benefits and many challenges to be faced, which is the case of cryptocurrencies. The best known is bitcoin, which through a technical document called “Bitcoin: A Peer-to-Peer Electronic Cash System” signed by “Satoshi Nakamoto” created in 2008 in Japan and gained worldwide projection over these years, due to the large volume of transactions involved. Until today, the rules to regulate them in the legal sphere in a large part of the globe are deficient, even in Brazil. This creates a problem for tax collection. The present paper legally addresses cryptocurrencies in relation to their tax bases. It also brings the concept and types of active cryptocurrencies on the world, enunciated through reports from national and international organizations, legislation, doctrines, etc., to elucidate the challenges that need to be faced as well to search for a definition of what their legal nature would be, how to create them, how transactions are carried out and analyze the tax aspects that can be achieved.Textohttps://dspace.mackenzie.br/handle/10899/32871Universidade Presbiteriana MackenzieUPMBrasilFaculdade de Direito (FD)Attribution-NonCommercial-NoDerivs 3.0 Brazilhttp://creativecommons.org/licenses/by-nc-nd/3.0/br/info:eu-repo/semantics/openAccessinovaçãocriptomoedasbitcoininnovationcryptocurrenciesTributação das criptomoedasinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/bachelorThesisporreponame:Biblioteca Digital de Teses e Dissertações do Mackenzieinstname:Universidade Presbiteriana Mackenzie (MACKENZIE)instacron:MACKENZIEORIGINALVITOR CESAR JESUS OLIVEIRA GRECCHI ._2720478_assignsubmission_file_TCC - Vitor Grecchi - UPM - trib de criptomoedas_Final.pdfVITOR CESAR JESUS OLIVEIRA GRECCHI ._2720478_assignsubmission_file_TCC - Vitor Grecchi - UPM - trib de criptomoedas_Final.pdfapplication/pdf1286059https://dspace.mackenzie.br/bitstreams/4b70659a-e650-4c6e-af77-3be57ef75dd0/download54a4f4df38376c6328c356df3057edc2MD51CC-LICENSElicense_rdflicense_rdfapplication/rdf+xml; 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Tributação das criptomoedas |
| title |
Tributação das criptomoedas |
| spellingShingle |
Tributação das criptomoedas Grecchi, Vitor Cesar Jesus Oliveira inovação criptomoedas bitcoin innovation cryptocurrencies |
| title_short |
Tributação das criptomoedas |
| title_full |
Tributação das criptomoedas |
| title_fullStr |
Tributação das criptomoedas |
| title_full_unstemmed |
Tributação das criptomoedas |
| title_sort |
Tributação das criptomoedas |
| author |
Grecchi, Vitor Cesar Jesus Oliveira |
| author_facet |
Grecchi, Vitor Cesar Jesus Oliveira |
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author |
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Grecchi, Vitor Cesar Jesus Oliveira |
| dc.contributor.advisor1.fl_str_mv |
Gioia, Fulvia Helena de |
| dc.contributor.referee1.fl_str_mv |
Chimenti, Ricardo Cunha Paoli, Carolina de Gioia |
| contributor_str_mv |
Gioia, Fulvia Helena de Chimenti, Ricardo Cunha Paoli, Carolina de Gioia |
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inovação criptomoedas bitcoin innovation cryptocurrencies |
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inovação criptomoedas bitcoin innovation cryptocurrencies |
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Trabalho indicado pela banca examinadora ao Prêmio TCC |
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