BITCOIN: Um estudo acerca de sua aplicação no sistema tributário brasileiro

Abstract

The purpose of this work was to analyze the applicability of taxation to cryptocurrencies through what appears in the literature. The analysis was carried out through bibliographic research, from databases, using constitution, legislation and doctrine, performing data analysis until the period of 2021. The tax concepts that guide taxation and the power of taxation, the principles and the legal-tax relationship will be exposed, as well as the taxes. Then, a historical approach from the emergence of currency to the creation of cryptocurrencies, and presentation of bitcoin, which is the object of study and its specific analysis. It starts, then, for an approach on the activities conducted with cryptocurrencies that can generate taxation, ending with the legal-tax view about these and the hypothetical scenarios for their taxation, because in the current conjuncture, material artifices are still lacking for the effective classification. Subsequently, the situation of taxation in the geographic context of Singapore is analyzed and it is correlated with the Brazilian scenario. Finally, it is understood that, given the scarcity of resolutions on the nature of cryptocurrencies and the lack of understandings based on the subject, the tax applicability against bitcoin is still under debate, however with promising trends to reach decisions for the classification and, therefore, whether to carry out taxation.