Tributação dos tokens não fungíveis (NFTS): contexto do direito tributário brasileiro

Abstract

The objective of this study is to discuss the effectiveness of Brazilian jurisprudence regarding the taxation of crypto assets, specifically, non-fungible tokens (NFTs). Having a historical analysis of cryptoassets, from the emergence of cryptocurrencies, until arriving at non-fungible tokens. In this way, the context of the emergence of crypto- assets and their impact on the Brazilian sector is identified, as well as the demand for legal norms to regularize and enforce taxation on cryptocurrencies and non-fungible tokens, preventing illegal activities from occurring through the expanding sector and facilitating oversight by the Brazilian government. With the growing technological development worldwide and the use of virtual assets for payments, exchanges and investments, the need to regulate virtual assets becomes increasingly evident, with the study analyzing the challenges of Brazilian law in the taxation of NFTs, in the face of a system decentralized operation. The present work uses qualitative methods in the approach with analysis of academic works, national legislation, and doctrinal evaluations on the subject so that it is possible to have precise conclusions.