Tributação na era digital: o tratamento jurídico das criptomoedas no universo do comércio mundial

Abstract

The present work seeks to analyze the hypotheses of taxation of the State in the face of the bitcoin and cryptocurrency trade. Specifically, an analysis was carried out in relation to the historical evolution of world trade and the changes that occurred in this system after the advent of the internet, relating the theme to the creation of digital currencies and the possibility of transforming an entire financial system. In addition, the possibility of identifying and treating digital currencies in the Brazilian national law as a financial asset, property or legal asset is discussed through comparative law, as it is seen that the current tax scenario is not effective and makes reliability unviable. of investors in the National Tax System. In this way, this monograph used the hypothetical-deductive method, using documentary, bibliographic research and academic productions such as scientific articles, documentaries and news. Therefore, the study analyzed the types of systems that deal with cryptocurrencies and the relationship of the individual with the need to acquire it in the face of its national currency, with the analysis of paradigmatic cases. Finally, it is understood that the taxation of crypto assets is very complex and difficult to apply, as it appears that it is, in part, directly related to the individual's good faith in declaring their digital financial assets