Palavras-chave: cryptoactives, taxation, legal-limits-of-economic-power.


This paper has as its goal to analyze taxation of cryptoactives and the legal limits of the economic power. The paper proposition consists in pointing out the main questions about this problematic, aiming to pin point how the lack of regulation on cryptoactives can undermine the rule of law, as well as legality, neutrality and tax equality. Therefore, in the first topic, are regarded a bundle of decisions from the regulatory agencies, namely, the Economy Ministry – Ministério da Economia - branches, as well as the Central Bank – Banco Central - from the legal perspective to extract concrete and objective definitions. In the second topic, an exposition about the rationale of the Federal Revenue Office of Brazil – Receita Federal- about the topic was made, in order to highlight that despite the lack of regulation, Cryptoactives have a tax outcome defined by this Economy Ministry branch. In the third topic, two academic manifestations about Cryptoactives taxation are analyzed, showing the schism between the legal dogmatic and the rationale built by the Federal Revenue Office. Finally, in the fourth topic, is shown that the lack of legal definitions suited for cryptoactives can be harmful both for the State and tax payers.

Biografia do Autor

Mariana Barboza Baeta Neves Matsushita, Universidade Presbiteriana Mackenzie

Professora do Programa de Pós-Graduação em Direito Político e Econômico (Mestrado e Doutorado) e Coordenadora de Educação Continuada da Faculdade de Direito da Universidade Presbiteriana Mackenzie- UPM - São Paulo/SP; Doutora e Mestre pela PUC/SP ambos com bolsa de estudos, pela CAPES e CNPq respectivamente; DEA - Diploma de Estudios Avanzados pela Universidad de Barcelona - España; Posgrado en Derecho Tributario Internacional - Universidad de Barcelona - España ; MILE - Master in International Law and Economics - World Trade Institut - Bern Universität - Switzerland.