SENDING BITCOINS ABROAD AND ITS RELATION WITH THE CRIME OF CURRENCY EVASION

Abstract

This article aims to analyze the sending of bitcoins abroad and what the Law on the Crime of Foreign Exchange Evasion provides in this regard. The use of cryptocurrencies has grown over the years, both as a means of investment and as a currency in everyday transactions. Faced with the growing use of this new form of investment, questions arise in the most diverse areas of knowledge, mainly related to businesses carried out through cryptocurrencies, regarding the ability of governments to collect taxes or the possibility of preventing currency evasion. The methodology of this article is a qualitative approach to enable the realization of bibliographical research, whose execution takes place through the reading of scientific articles, analyzing the norms and acts under discussion in the Brazilian legal system. Therefore, it can be seen that the rules currently under discussion remain unable to prevent cryptocurrencies from functioning as a form of currency evasion, mainly due to the lack of tools that would be able to identify such transactions.