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Advisor(s)
Abstract(s)
No presente trabalho pretendemos abordar a temática das moedas virtuais descentralizadas, mais concretamente a bitcoin, sua regulação e as implicações tributárias que advêm das suas transações.
O mundo, tal como o conhecemos, está em constante evolução e o direito tem forçosamente de acompanhar esse desenvolvimento sob pena de os ordenamentos se tornarem obsoletos.
Esta dissertação tem como objetivo discutir qual a melhor forma de tributar as transações de bitcoin de modo a combater a evasão fiscal que se faz sentir nos dias hodiernos.
In the following review, we intend to approach the issue of decentralized virtual currencies, more concretely bitcoin, its regulation and the tax implications that come from its transactions. The world, as we know it, is constantly evolving and law must necessarily accompany this development, otherwise the order will become obsolete. This dissertation aims to discuss the best way to tax bitcoin transactions in order to combat tax evasion that is felt in modern times.
In the following review, we intend to approach the issue of decentralized virtual currencies, more concretely bitcoin, its regulation and the tax implications that come from its transactions. The world, as we know it, is constantly evolving and law must necessarily accompany this development, otherwise the order will become obsolete. This dissertation aims to discuss the best way to tax bitcoin transactions in order to combat tax evasion that is felt in modern times.
Description
Keywords
Moeda virtual Bitcoin Imposto sobre o rendimento Impostos indiretos sobre o consumo Imposto sobre o valor acrescentado Virtual currency Income tax Indirect consumption taxes Value added tax