A regulação dos criptoativos no Brasil: uma análise legislativa sobre a fiscalização tributária das transações envolvendo criptomoedas

Abstract

This article aims to address the regulation of cryptoassets in the National Tax System, focusing on defining the legal nature of cryptocurrencies for the Brazilian legislature and on monitoring the taxation of these assets, critically analyzing the rules of the Central Bank of Brazil, the Securities and Exchange Commission (CVM), Laws n.º 14.478/2022 and 14.754/2023, and Normative Instructions n.º 1.888/2019 and 2.180/2024 of the Federal Revenue Service. The guiding theoretical framework for the preparation of this article is neoconstitutionalism, or contemporary constitutionalism, and the research methodology employed here is qualitative, with the use of two fundamental methods to conduct the work, namely: bibliographic research, in the consultation of articles and doctrine on the subject; and documentary research, through the consultation of legislation and information on the internet. The results of the research indicated that tax oversight of cryptocurrencies in Brazil is still insufficient due to legislative gaps, difficulties in identifying taxpayers and applying penalties. It was found that cryptocurrencies are not classified as fiat currency or securities, but rather as digital currency, which impacts their regulation. In addition, the decentralization and cross-border nature of these assets make oversight and tax collection difficult, so the application of the principles of cooperation and simplicity can contribute to improving state control over this market. Measures were proposed such as the qualification of civil servants, the use of blockchain technology to track transactions and the implementation of unified regulations to strengthen transparency, combat fraud and optimize tax collection.