Criptomoedas e o Direito Tributário no Brasil: uma análise inicial da regulamentação e seus desafios

Abstract

This article aims to provide an initial analysis of the regulation of cryptocurrencies in Brazil. The research is based on the hypothesis that the lack of specific legislative regulation for cryptocurrencies facilitates their use as a tax evasion tool. The Cryptocurrency Legal Framework, which establishes rules for crypto asset brokers and penalties for crimes related to digital assets, is used as a theoretical basis. The main objectives of the study are: to conceptualize cryptocurrencies, analyze the tax treatment given to them in Brazil and summarize issues linked to criminal law and cryptocurrencies. The relevance of the research is justified by the legal and social need for appropriate regulation, considering the growing impact of cryptocurrencies on the economy. The methodology adopted is qualitative, based on bibliographic and documentary research.