BITCOINS E DIREITO TRIBUTÁRIO: uma análise quanto a possibilidade de tributação de criptomoedas como uma medida de proteção à evasão de recursos dentro da realidade brasileira

Abstract

Bitcoin appeared in 2008 and revolutionized the way of transacting values and payment methods. Hundreds of cryptocurrencies later appeared and today there are more than two thousand different copies. Technological advances always provide discussions in various aspects and in the area of tax law it could not be different. In Brazil, the complexity of tax rules increases the rates of evasion, and cryptoactives are a potential tool for this purpose. The possibility of taxing newly created technology is analyzed as a way to prevent resource evasion and its effectiveness. The hypothesis is that the State is fully capable of taxing cryptocurrencies and preventing tax evasion, however, there is a limit imposed by the technological nature of the blockchain system. In order to achieve the objective, this research will briefly cover the possibly levied taxes, purpose and the legal and economic nature of Bitcoin.