Criptomoedas e a Evasão Fiscal: a relação entre a tributação de criptomoedas e o combate a evasão fiscal

Abstract

The objective of this study was to analyze the relationship between the taxation of cryptocurrencies and the fight against tax evasion, in transactions carried out with cryptocurrencies. This research was classified as exploratory and descriptive, carrying out a bibliographic and documentary study. The study proposed to analyze the types of tax evasion related to cryptocurrencies and analyze the strategies adopted to combat this type of tax crime. The emergence of cryptocurrencies in the national and international financial market has provided new challenges for tax systems around the world. This analyzed how these digital assets are being used for illegal practices, and what strategies are employed by governments to combat them. The central objective of the study is to answer the question: "How are tax evasion practices involving cryptocurrencies occurring and what government approaches are proposed to detect and prevent such practices?" As this is a relatively new topic, the research was carried out by reviewing international journals, national and international articles, available electronically, as well as document consultations on current tax legislation, analyzing the main methods of tax evasion with cryptocurrencies. The tax strategies adopted in different countries regarding dealing with cryptocurrencies were analyzed. The study brought out the main difficulties encountered by tax bodies in regulating operations with cryptocurrencies, and also possible solutions currently proposed. At the end of this work, subsidies were provided for the development of more efficient public policies and tax strategies to combat these illegal practices.