A tributação das criptomoedas: a incidência de impostos federais nas transações com criptomoedas - uma análise à luz da CF e do CTN

Abstract

In the context of technological development, situations arise in which the Law needs to resolve, even though there is no specific legal regulation on the matter, requiring the use of jurisprudence, other existing codifications so that that specific situation can be applied. This is the case of cryptocurrency, a totally disruptive technology, which proposes a kind of innovative financial system, based on cryptography, fully decentralized, not dependent on a controlling agent or intermediary financial institution, in addition to not suffering interference from political interests. As transactions with cryptocurrencies translate manifestation of wealth and to contributory capacity, in theory, it would be possible to levy taxes on said transactions. It turns out that there is no legal regulation regarding cryptocurrencies, there is only normative guidance from the Federal Revenue on how such assets should be reported in the Income Tax declaration, causing several divergences regarding the legal nature of cryptoassets, as well as on the possibility or not tax on cryptocurrency transactions. In addition, there are doubts as to whether tax isonomy and the fundamental duty to pay tribute as a way of funding the State could justify a taxation of cryptocurrency operations. Before that, the work presents a synthesis of cryptocurrencies, clarifying its emergence and evolution, as well as discussing the existing divergence regarding the legal nature of cryptocurrencies, adopting for the development of the study the qualification of speculative financial asset. Overcoming this point, in order to analyze the possibility or not possibility of levying federal taxes on cryptocurrency operations, an approach will be taken on the application of the principle of isonomy, contributory capacity and the fundamental duty to pay tribute, as a way of concluding, on the need for taxation in such operations. The work also explores, from various perspectives, which federal taxes can be levied on investment-oriented cryptocurrency transactions and how the tax incidence is operationalized, pointing out the tax rate and calculation basis, in accordance with current legislation and established principles. in the National Tax Code and Federal Constitution, using the deductive method with a bibliographic and jurisprudential research on the subject, especially from the perspective of tax-constitutional law.