Tributação sobre criptomoedas : uma análise do avanço regulatório no Brasil

Abstract

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.