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Abstract(s)
Este Trabalho Final de Mestrado tem como objetivo analisar os conceitos mais relevantes da tecnologia Blockchain e dividir os criptoativos nas suas categorias principais, por forma a responder à questão de investigação “Como contabilizar e tributar os criptoativos”. Assim sendo, o presente estudo procura analisar as disposições fiscais e contabilísticas já existentes, de maneira a facilitar e auxiliar na compreensão do seu funcionamento, com o objetivo de recolher dados suficientes, através de um método qualitativo, para concluir acerca de como tratar os diferentes tipos de criptoativos. Para tal, a exposição salienta o lugar que os criptoativos ocupam atualmente no mundo e analisa a regulamentação que incide sobre os mesmos, tendo em vista identificar o modo como estes devem ser tratados, tanto do ponto de vista contabilístico como fiscal, e quais os principais impostos diretos e indiretos que poderão incidir sobre este tipo de ativos.
This End of year Master’s Degree Abstract aims to analyse the most relevant concepts of Blockchain technology and to divide crypto-assets into their main categories in order to answer the research question, "How to account and tax crypto-assets". Therefore, this study seeks to analyse the existing tax and accounting regulations, in order to facilitate and assist in understanding their functioning, with the aim of collecting sufficient data, through a qualitative method, to conclude how to treat different types of crypto-assets. For this purpose, the exhibition highlights the place that crypto-assets currently occupy in the world and analyses the regulation that applies to them, in order to identify how they should be treated, both from an accounting and tax point of view, and which the main direct and indirect taxes that may be applied to this type of assets.
This End of year Master’s Degree Abstract aims to analyse the most relevant concepts of Blockchain technology and to divide crypto-assets into their main categories in order to answer the research question, "How to account and tax crypto-assets". Therefore, this study seeks to analyse the existing tax and accounting regulations, in order to facilitate and assist in understanding their functioning, with the aim of collecting sufficient data, through a qualitative method, to conclude how to treat different types of crypto-assets. For this purpose, the exhibition highlights the place that crypto-assets currently occupy in the world and analyses the regulation that applies to them, in order to identify how they should be treated, both from an accounting and tax point of view, and which the main direct and indirect taxes that may be applied to this type of assets.
Description
Keywords
Criptoativos Blockchain Contabilidade Tributação Crypto-assets Accounting Taxation