Taxation and Bitcoins
The emerging of the Cryptocurrency came with the debates about its legal regulation and its reliability have been highlighted in the legal scope. This paper aims to contribute, on the concept of Cryptocurrency, its funtionality and the possibility or impossibility of its regulation. Based on several...
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| Tipo de documento: | artigo |
| Estado: | Versão publicada |
| Data de publicação: | 2020 |
| País: | Brasil |
| Recursos: | Pontifícia Universidade Católica de Minas Gerais (PUC Minas) |
| Repositório: | Virtuajus |
| Idioma: | português |
| OAI Identifier: | oai:ojs.periodicos.pucminas.br:article/22670 |
| Acesso em linha: | https://periodicos.pucminas.br/virtuajus/article/view/22670 |
| Access Level: | Acceso aberto |
| Palavra-chave: | Criptomoeda, Bitcoin, Bloc Cryptomeo, Bitcoin, Blockchain |
| Resumo: | The emerging of the Cryptocurrency came with the debates about its legal regulation and its reliability have been highlighted in the legal scope. This paper aims to contribute, on the concept of Cryptocurrency, its funtionality and the possibility or impossibility of its regulation. Based on several works by authors in various areas of knowledge, cryptocurrency is explored in a more general context, besides the main focus, which is the feasibility of incidence of this asset in the income tax. In addition, Thiago work explores the aspect of the tax nature of the cryptocurrency. The development of this work begins by conceptualizing with the historical context of the currency, conceptualizing cryptocurrency as well as the best known of them, called Bitcoin and its unfolding, with a legal analysis of the theme, studying the necessity / possibility of its regulation. |
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