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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Detalles Bibliográficos
Autor: Mendonça, Ana Flávia Ribeiro de
Tipo de recurso: artículo
Estado:Versión publicada
Fecha de publicación:2020
País:Brasil
Institución:Pontifícia Universidade Católica de Minas Gerais (PUC Minas)
Repositorio:Virtuajus
Idioma:portugués
OAI Identifier:oai:ojs.periodicos.pucminas.br:article/22670
Acceso en línea:https://periodicos.pucminas.br/virtuajus/article/view/22670
Access Level:acceso abierto
Palabra clave:Criptomoeda, Bitcoin, Bloc
Cryptomeo, Bitcoin, Blockchain
Descripción
Sumario: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.