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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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
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spelling Taxation and BitcoinsA Tributação e os BitcoinsCriptomoeda, Bitcoin, BlocCryptomeo, Bitcoin, BlockchainThe 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.Com o surgimento das Criptomoedas os debates sobre sua regulamentação jurídica e sua confiabilidade vêm se destacando no âmbito jurídico. Este presente trabalho tem o objetivo de contribuir, sobre o que são Criptomoedas, como funcionam e a possibilidade ou impossibilidade de sua regulamentação. Com base em diversas obras de autores em várias áreas de conhecimento, explora-se a Criptomoeda em um âmbito mais geral, além do principal foco, que e a viabilidade de incidência desse ativo no imposto de renda. Ademais, a questão da natureza tributária da Criptomoeda. O desenvolvimento deste trabalho inicia conceituando com o contexto histórico da moeda, conceituando Criptomoedas assim como a mais conhecida delas, chamada Bitcoin e seus desdobramentos, com uma analise jurídica do tema, estudando a necessidade/possibilidade de sua regulamentação.Editora PUC Minas2020-03-03info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://periodicos.pucminas.br/virtuajus/article/view/2267010.5752/P.1678-3425.2019v4n7p262-279VirtuaJus; Vol. 4 No. 7 (2019): Ethics, Human Dignity and Social Rights; 262-279Virtuajus; v. 4 n. 7 (2019): Ética, Dignidade Humana e Direitos Sociais; 262-2791678-3425reponame:Virtuajusinstname:Pontifícia Universidade Católica de Minas Gerais (PUC Minas)instacron:PUC_MGporhttps://periodicos.pucminas.br/virtuajus/article/view/22670/16433Copyright (c) 2020 Virtuajusinfo:eu-repo/semantics/openAccessMendonça, Ana Flávia Ribeiro de2024-10-02T22:49:55Zoai:ojs.periodicos.pucminas.br:article/22670Revistahttps://periodicos.pucminas.br/virtuajushttps://periodicos.pucminas.br/virtuajus/oaivirtuajus@pucminas.br1678-34251678-3425opendoar:2024-10-02T22:49:55Virtuajus - Pontifícia Universidade Católica de Minas Gerais (PUC Minas)false
dc.title.none.fl_str_mv Taxation and Bitcoins
A Tributação e os Bitcoins
title Taxation and Bitcoins
spellingShingle Taxation and Bitcoins
Mendonça, Ana Flávia Ribeiro de
Criptomoeda, Bitcoin, Bloc
Cryptomeo, Bitcoin, Blockchain
title_short Taxation and Bitcoins
title_full Taxation and Bitcoins
title_fullStr Taxation and Bitcoins
title_full_unstemmed Taxation and Bitcoins
title_sort Taxation and Bitcoins
dc.creator.none.fl_str_mv Mendonça, Ana Flávia Ribeiro de
author Mendonça, Ana Flávia Ribeiro de
author_facet Mendonça, Ana Flávia Ribeiro de
author_role author
dc.subject.por.fl_str_mv Criptomoeda, Bitcoin, Bloc
Cryptomeo, Bitcoin, Blockchain
topic Criptomoeda, Bitcoin, Bloc
Cryptomeo, Bitcoin, Blockchain
description 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.
publishDate 2020
dc.date.none.fl_str_mv 2020-03-03
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://periodicos.pucminas.br/virtuajus/article/view/22670
10.5752/P.1678-3425.2019v4n7p262-279
url https://periodicos.pucminas.br/virtuajus/article/view/22670
identifier_str_mv 10.5752/P.1678-3425.2019v4n7p262-279
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://periodicos.pucminas.br/virtuajus/article/view/22670/16433
dc.rights.driver.fl_str_mv Copyright (c) 2020 Virtuajus
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2020 Virtuajus
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Editora PUC Minas
publisher.none.fl_str_mv Editora PUC Minas
dc.source.none.fl_str_mv VirtuaJus; Vol. 4 No. 7 (2019): Ethics, Human Dignity and Social Rights; 262-279
Virtuajus; v. 4 n. 7 (2019): Ética, Dignidade Humana e Direitos Sociais; 262-279
1678-3425
reponame:Virtuajus
instname:Pontifícia Universidade Católica de Minas Gerais (PUC Minas)
instacron:PUC_MG
instname_str Pontifícia Universidade Católica de Minas Gerais (PUC Minas)
instacron_str PUC_MG
institution PUC_MG
reponame_str Virtuajus
collection Virtuajus
repository.name.fl_str_mv Virtuajus - Pontifícia Universidade Católica de Minas Gerais (PUC Minas)
repository.mail.fl_str_mv virtuajus@pucminas.br
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