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Tributação de criptomoedas : análise comparativa à luz de critérios de justiça fiscal
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A crescente relevância dos criptoativos, em especial das criptomoedas, no panorama económico global tem vindo a colocar sérios desafios aos sistemas fiscais. A ausência de um quadro jurídico e fiscal internacional harmonizado tem originado abordagens díspares entre países, suscitando preocupações não só em matéria de eficiência tributária, mas também quanto à justiça fiscal. O presente estudo tem como objetivo analisar e comparar, através de documentos oficiais, a forma como os sistemas fiscais de Portugal e da Suíça tributam o rendimento proveniente de criptomoedas, avaliando também em que medida estas abordagens refletem os princípios de justiça fiscal. A dissertação inicia-se com enquadramento jurídico e conceptual das criptomoedas, explorando a sua evolução, natureza e classificação, bem como os diversos modos de geração de rendimento – como o investimento, trading, mineração e staking – e segue com uma análise detalhada da legislação aplicável em cada um dos países, apoiada por exemplos práticos, o que permite retirar conclusões críticas e comparativas sobre os regimes fiscais analisados, nomeadamente sobre a sua clareza e foco, e sobre o seu grau de alinhamento com princípios de capacidade contributiva.
The growing relevance of crypto-assets, particularly cryptocurrencies, in the global economic landscape has been setting serious challenges to tax systems. The absence of a harmonized international legal and fiscal framework has led to divergent approaches among countries, raising concerns not only regarding tax efficiency but also in terms of fiscal justice. This study aims to analyze and compare, based on official documents, how the tax systems of Portugal and Switzerland treat income derived from cryptocurrencies, while also assessing the extent to which these approaches reflect the principles of fiscal justice. The dissertation begins with a legal and conceptual framework of cryptocurrencies, exploring their evolution, nature, and classification, as well as the various methods of generating income — such as investment, trading, mining, and staking. It then proceeds with a detailed analysis of the legislation applicable in each country, supported by practical examples, allowing for critical and comparative conclusions regarding the clarity and focus of the tax regimes, and their alignment with principles such as ability to pay.
The growing relevance of crypto-assets, particularly cryptocurrencies, in the global economic landscape has been setting serious challenges to tax systems. The absence of a harmonized international legal and fiscal framework has led to divergent approaches among countries, raising concerns not only regarding tax efficiency but also in terms of fiscal justice. This study aims to analyze and compare, based on official documents, how the tax systems of Portugal and Switzerland treat income derived from cryptocurrencies, while also assessing the extent to which these approaches reflect the principles of fiscal justice. The dissertation begins with a legal and conceptual framework of cryptocurrencies, exploring their evolution, nature, and classification, as well as the various methods of generating income — such as investment, trading, mining, and staking. It then proceeds with a detailed analysis of the legislation applicable in each country, supported by practical examples, allowing for critical and comparative conclusions regarding the clarity and focus of the tax regimes, and their alignment with principles such as ability to pay.
Descrição
Palavras-chave
Criptomoedas Tributação Justiça fiscal Cryptocurrencies Taxation Tax justice
Contexto Educativo
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Licença CC
Sem licença CC