Bitcoin and Taxation

Analysis of the Possibility of Taxation regarding the Income Tax (Corporate and Individual)

Authors

  • Matheus Parchen Dreon Tomé PUCRS

Keywords:

Bitcoin, virtual currency, taxation, corporate income tax, individual income tax

Abstract

This paper aims to analyze the possibility of taxation of Bitcoin in Brazil, regarding the corporate income tax and the individual income tax. In that way, the current treatment given to Bitcoin in Brazil will be verified, and, concomitantly, the righteousness of the treatment will be analyzed. From a study guided by the multidisciplinary prism that the study of Bitcoin claims, the effective exam of the tax rules relative to the income tax that may be applicable to what is being called ‘virtual currency’ will be possible.

Downloads

Published

2019-04-01

How to Cite

Tomé, M. P. D. (2019). Bitcoin and Taxation: Analysis of the Possibility of Taxation regarding the Income Tax (Corporate and Individual). Revista Direito Tributário Atual, (41), 317–340. Retrieved from https://revista.ibdt.org.br/index.php/RDTA/article/view/528

Issue

No. 41 (2019)

Section

Doutrina Nacional (Double Peer Reviewed)

License

Copyright (c) 2023 Matheus Parchen Dreon Tomé

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

O autor (ou coautor) declara que o artigo submetido à avaliação, que segue em anexo, é de sua autoria, e inédito, comprometendo-se a não publicar este artigo em qualquer outro meio, impresso ou digital, mantendo a exclusividade para a Revista Direito Tributário Internacional Atual, cedendo, em caso de aprovação do trabalho, os direitos autorais à Revista para fins de publicação do trabalho nesta edição.