Criptomoedas e IRPF: um estudo de incidência tributária

Abstract

The human being lives today a moment marked by the advance of technology. Human knowledge has never advanced so fast and in so many areas as it is today. In this sense, the Law is constantly challenged in the face of the need for norms that can deal with the various particularities that involve the new inventions and change the various human relationships. As an example, Brazilian Tax Law today has the challenge of dealing with cryptocurrencies, starting with the reflections related to the possibility of taxing the patrimonial additions of individuals who use these virtual currencies. Thus, the monograph starts from an analysis of the cryptocurrency scenario, and then seeks to identify its legal nature. From this, it is approached an overview of the Income Tax of Individuals with the intention to analyze the fundamentals and the controversies existing in the possible tax incidence in question. Therefore, This research seeks to ensure progress with regard to an effective regulatory environment amidst the technological advances now under evidence.