A TRIBUTAÇÃO E REGULAMENTAÇÃO DE CRIPTOATIVOS NO BRASIL: Uma análise sobre a atual conjuntura jurídica tributária

Abstract

This paper aims to analyze the legal and tax relationship concerning the taxation of cryptoassets in Brazil, considering the growing relevance of the topic in the context of the global digital economy. Initially, definitions of cryptocurrencies and blockchain technology are introduced, emphasizing their characteristics and functioning. Next, a critical analysis of the current Brazilian legislation is conducted, identifying gaps and challenges faced by regulatory bodies regarding the taxation of this rapidly evolving market. The study focuses on the main tax aspects involving cryptocurrencies, such as income tax, taxation on transactions, and mining activities, highlighting controversial points like the lack of clarity in legislation and the difficulty in correctly classifying operations. Furthermore, the paper discusses future perspectives on the taxation of cryptoassets in Brazil, taking into account potential legislative changes and global trends. The methodology employed includes the analysis of scientific articles, legal documents, and other relevant materials on the subject, allowing for an in-depth view of legal and tax issues. The study reinforces the need for effective collaboration between government, industry, and experts to develop tax policies that encourage innovation while protecting the interests of both taxpayers and the state. Thus, the research significantly contributes to understanding the current and future tax landscape of cryptocurrencies in Brazil.