TRIBUTAÇÃO DE CRIPTOATIVOS E OS LIMITES JURÍDICOS DO PODER ECONÔMICO (original) (raw)

2022, Revista Pensamento Jurídico

this article aims to analyze the taxation of cryptoactive assets and the legal limits of economic power. The purpose of the text is to point out the main issues surrounding the problem, in order to show how the lack of regulation of cryptoactive products can undermine legal certainty, legality, neutrality and tax equality. To this end, in the first topic, a review was made of the manifestations of regulatory agencies, agencies of the Ministry of Economy and the Central Bank about the legal content of cryptoactive products, pointing out the existence, in Brazilian law, of concrete and objective definitions. In the second topic, an exposition of the understanding of the Federal Revenue of Brazil on the subject was made, pointing out that, despite the lack of regulation, cryptoactive products have a tax treatment already defined by that body of the Ministry of Economy. In the third topic, we addressed two academic manifestations on the taxation of cryptoactive assets, demonstrating the discrepancy between the dogmatic understanding and the understanding of the Federal Revenue of Brazil. Finally, in the fourth topic, it was demonstrated how the absence of adequate legal definitions about cryptoactive products can harm both the State and the taxpayers.