TAXATION OF CRYPTOCURRENCIES IN THE DIGITAL AGE

Abstract

This article sought to identify legal strategies and innovative solutions that can be adopted to mitigate the tax challenges associated with cryptocurrencies, promoting a safer and more regulated environment for transactions in technological commerce and in-depth legal treatment of cryptocurrencies in the context of technological commerce, addressing the complexities that emerge from the intersection between technological innovation and tax legislation. As cryptocurrencies gain prominence on the global economic scene, understanding the legal and tax implications of this new means of transaction becomes urgent. The research examines the challenges faced by legal systems in adapting to the demands of the digital age, especially with regard to the taxation of cryptocurrencies. The decentralized nature and lack of a central regulatory body make these digital assets unique and require traditional tax regulations to apply. The objectives are to identify the taxation of digital currencies, evaluate the legal treatment of cryptocurrencies in relation to payment alternatives in commerce and examine the money laundering that occurs with said currencies. Therefore, the method adopted was hypotheticaldeductive, using articles, periodicals, documentaries, doctrines and jurisprudence. The analysis is based on a literature review that covers everything from the concept and functioning of cryptocurrencies to the legal principles relevant to the taxation of digital assets. In addition, regulatory advances and practices adopted by different jurisdictions to deal with these characteristics are considered, providing a global overview of the current state of regulation.