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Advisor(s)
Abstract(s)
Esta dissertação analisa, de forma crítica, o quadro jurídico-fiscal atual da tributação das criptomoedas em IRS. Para esse efeito, previamente, procede ao exame sucinto das características técnicas e monetárias que caracterizam as criptomoedas; questionando se estas devem ou não e como ser objeto de tributação à luz de alguns princípios do direito fiscal; e examinando, sucintamente, um pequeno número de contributos oferecidos pelo direito comparado.
This dissertation addresses, in a critical way, the current Portuguese tax framework of cryptocurrencies, under the Portuguese Personal Income Tax. For that purpose, beforehand, it also exams some of the key technical and monetary qualities of cryptocurrencies; questioning whether they should be taxed and how should be taxed under a few tax principles; and also briefly examining some contributions of comparative law.
This dissertation addresses, in a critical way, the current Portuguese tax framework of cryptocurrencies, under the Portuguese Personal Income Tax. For that purpose, beforehand, it also exams some of the key technical and monetary qualities of cryptocurrencies; questioning whether they should be taxed and how should be taxed under a few tax principles; and also briefly examining some contributions of comparative law.
Description
Keywords
Criptomoedas Blockchain Imposto sobre o rendimento das pessoas singulares Cryptocurrency Personal income tax