https://ulbra-to.br/singular/index.php/SingularSH/article/view/144/90

ABSTRACT

This paper has as its goal to analyze taxation of cryptoactives and the legal limits of theeconomic power. The paper proposition consists in pointing out the main questions about this problematic,aiming to pin point how the lack of regulation on cryptoactives can undermine the rule of law, as wellas  legality,  neutrality  and  tax  equality.  Therefore,  in  the  first  topic,  are  regarded  a  bundle  of  decisionsfrom  the  regulatory  agencies,  namely,  the  Economy  Ministry  –  Ministério  da  Economia  -  branches,  aswell as the Central Bank – Banco Central - from the legal perspective to extract concrete and objectivedefinitions. In the second topic, an exposition about the rationale of the Federal Revenue Office of Brazil–  Receita  Federal-  about  the  topic  was  made,  in  order  to  highlight  that  despite  the  lack  of  regulation,Cryptoactives  have  a  tax  outcome  defined  by  this  Economy  Ministry  branch.  In  the  third  topic,  twoacademic manifestations about Cryptoactives taxation are analyzed, showing the schism between the legaldogmatic and the rationale built by the Federal Revenue Office. Finally, in the fourth topic, is shown thatthe lack of legal definitions suited for cryptoactives can be harmful both for the State and tax payers.