Drex e a inovação financeira brasileira: aplicações da moeda digital do Banco Central no cotidiano da população e das empresas

Abstract

The digital transformation of the Brazilian financial system has been driven by relevant innovations such as Pix, Open Finance, and fintech regulation. Within this context, the Central Bank of Brazil is advancing with the creation of Drex, a central bank digital currency (CBDC) designed to enhance efficiency, security, and financial inclusion. Unlike private cryptocurrencies, Drex is an official asset backed by fiat currency and supported by technologies such as blockchain and smart contracts. This research aims to analyze the legal, accounting, and economic impacts of implementing Drex, identifying its potential benefits and challenges. The specific objectives include examining its regulatory nature, evaluating its economic and social effects, discussing criteria for accounting recognition and measurement, analyzing auditing and transparency challenges, and suggesting regulatory pathways. The study is justified by the absence of specific accounting standards and by the multidisciplinary need to understand the effects of digital currency in Brazil. Its relevance lies in contributing to the alignment with international trends in monetary digitalization, mitigating risks such as dollarization, and promoting greater economic transparency. A preliminary literature review shows that, although there are theoretical advances in innovation, regulation, and crypto-assets, significant gaps remain in the Brazilian context, reinforcing the importance of this research.