THE GROWTH OF CRYPTOCURRENCIES FROM A LEGAL PERSPECTIVE

Authors

  • Amanda Ramos Cerqueira Tocantins Universidade Estadual do Tocantins-UNITINS
  • André Luís Américo Moreira Universidade Federal do Tocantins-UFT

DOI:

https://doi.org/10.51891/rease.v10i4.13395

Keywords:

Cryptocurrencies and Taxation. Bitcoin. Blockchain.

Abstract

The theme of the article to be presented was chosen due to the great technological innovation in the financial market with the idea of ​​decentralizing a blockchain and the great interest in capital investment in cryptocurrencies, which aim to facilitate transactions in various portfolios. Specifically, an analysis was carried out regarding the historical evolution of world trade and the transformations that occurred in this system after the advent of the internet, relating the theme to the creation of digital currencies and the possibility of transforming an entire financial system. Finally, it is understood that the taxation of crypto assets is very complex and difficult to apply, as it is understood that it is, in part, directly related to the good faith of the individual in declaring their digital financial assets.

Author Biographies

Amanda Ramos Cerqueira, Tocantins Universidade Estadual do Tocantins-UNITINS

Acadêmica em Direito na Universidade Estadual do Tocantins Universidade Estadual do Tocantins (UNITINS). 

André Luís Américo Moreira, Universidade Federal do Tocantins-UFT

Mestre em Gestão de Políticas Públicas Universidade Federal do Tocantins (UFT)

Published

2024-04-08

How to Cite

Cerqueira, A. R., & Moreira, A. L. A. (2024). THE GROWTH OF CRYPTOCURRENCIES FROM A LEGAL PERSPECTIVE. Revista Ibero-Americana De Humanidades, Ciências E Educação, 10(4), 697–721. https://doi.org/10.51891/rease.v10i4.13395