TAXATION OF CRYPTOCURRENCIES IN BRAZIL: ANALYSIS IN LIGHT OF TAX REFORM

Abstract

The aim of this article is to analyze the taxation of cryptocurrencies in Brazil in the light of the ongoing tax reform. To achieve this goal, a bibliographical review on the subject was conducted, as well as an analysis of Brazilian tax laws and regulations related to cryptocurrencies. Additionally, data on the taxation of cryptocurrencies in other countries were collected for comparative purposes. The results indicate that the taxation of cryptocurrencies in Brazil remains a contentious issue, with a lack of clarity regarding the tax obligations of companies working with cryptocurrencies. However, the ongoing tax reform may bring significant changes to this landscape, and it is important to foster the debate to achieve the best legislative, financial, and tax outcome, ensuring the full development of technologies and the country's alignment with global technological innovations.