Criptomoeda e Blockchain: o rigor das regras brasileiras frente ao mercado tradicional

Detalhes bibliográficos
Ano de defesa: 2021
Autor(a) principal: Soares, Luciana de Paula lattes
Orientador(a): Adeodato, João Maurício
Banca de defesa: Adeodato, João Maurício, Nalini, José Renato, Pimentel, Alexandre Freire
Tipo de documento: Dissertação
Tipo de acesso: Acesso aberto
Idioma: por
Instituição de defesa: Universidade Nove de Julho
Programa de Pós-Graduação: Programa de Pós-Graduação em Direito
Departamento: Direito
País: Brasil
Palavras-chave em Português:
criptomoeda
blockchain
regulamentação
Receita Federal do Brasil
Banco Central do Brasil
Palavras-chave em Inglês:
cryptocurrency
blockchain
regulation
Federal Revenue of Brazil
Central Bank of Brazil
Área do conhecimento CNPq:
CIENCIAS SOCIAIS APLICADAS::DIREITO
Link de acesso: http://bibliotecatede.uninove.br/handle/tede/2518
Resumo: The objective of this dissertation is to analyze the Normative Instruction n 1.888/19 of the Federal Revenue of Brazil where it obliges all users located in Brazil and exchanges to send the transacted data. This obligation is compared to the legislation of the traditional exchange market, which is similar to the operations carried out in the crypt currency market. It is questioned the competence of the tax authorities to create rules for data collection without prior legal justification, in a context where the lack of specific rules and government guidelines has contributed to the institution's protagonism, which may lead to unauthorized data sharing, tax interpretations and future taxes. The thesis defends that cryptomaps should be considered as currency, with the Central Bank of Brazil being the federal agency with the competence and technical knowledge to legally regulate the matter and exercise effective control of this market that moves an astonishing financial volume. The methodology adopted was deductive and the present study used a qualitative approach.
id NOVE_d0ffa3b7a47dc76beb161a144f7f2345
oai_identifier_str oai:localhost:tede/2518
network_acronym_str NOVE
network_name_str Biblioteca Digital de Teses e Dissertações da Uninove
repository_id_str
spelling Adeodato, João MaurícioAdeodato, João MaurícioNalini, José RenatoPimentel, Alexandre Freirehttp://lattes.cnpq.br/5036659719553347Soares, Luciana de Paula2021-06-10T20:57:40Z2021-03-04Soares, Luciana de Paula. Criptomoeda e Blockchain: o rigor das regras brasileiras frente ao mercado tradicional. 2021. 113 f. Dissertação( Mestrado em Direito) - Universidade Nove de Julho, São Paulo.http://bibliotecatede.uninove.br/handle/tede/2518The objective of this dissertation is to analyze the Normative Instruction n 1.888/19 of the Federal Revenue of Brazil where it obliges all users located in Brazil and exchanges to send the transacted data. This obligation is compared to the legislation of the traditional exchange market, which is similar to the operations carried out in the crypt currency market. It is questioned the competence of the tax authorities to create rules for data collection without prior legal justification, in a context where the lack of specific rules and government guidelines has contributed to the institution's protagonism, which may lead to unauthorized data sharing, tax interpretations and future taxes. The thesis defends that cryptomaps should be considered as currency, with the Central Bank of Brazil being the federal agency with the competence and technical knowledge to legally regulate the matter and exercise effective control of this market that moves an astonishing financial volume. The methodology adopted was deductive and the present study used a qualitative approach.O objetivo desta dissertação é analisar a Instrução Normativa nº 1.888/19 da Receita Federal do Brasil, que obriga a todos os usuários localizados no Brasil, e exchanges, a enviar os dados transacionados. Para tanto, compara-se tal obrigação com a legislação do mercado tradicional de câmbio que se assemelha com as operações realizadas no mercardo de criptmoeda. Questiona-se a competência do Fisco pela criação de regras de coleta de dados sem justificativa prévia e legal, em um contexto no qual a falta de normas específicas e diretrizes governamentais contribuiu para o protagonismo da instituição, o que poderá acarretar em compartilhamento de dados não autorizados, podendo ferir a Lei Geral de Proteção de Dados Pessoais, interpretações tributárias e futuras imposições de tributos. A tese defende que as criptomoedas devem ser consideradas como moeda, sendo o Banco Central do Brasil o órgão federado com maior conhecimento técnico para normatizar juridicamente o assunto e exercer o efetivo controle desse mercado que movimenta um espantoso volume financeiro. A metodologia adotada foi a dedutiva e o presente estudo utilizou-se de uma abordagem qualitativa.Submitted by Nadir Basilio (nadirsb@uninove.br) on 2021-06-10T20:57:40Z No. of bitstreams: 1 Luciana de Paula Soares.pdf: 1698092 bytes, checksum: 0ade52d3f8a7fb1e2a0e4e25d6fec465 (MD5)Made available in DSpace on 2021-06-10T20:57:40Z (GMT). No. of bitstreams: 1 Luciana de Paula Soares.pdf: 1698092 bytes, checksum: 0ade52d3f8a7fb1e2a0e4e25d6fec465 (MD5) Previous issue date: 2021-03-04application/pdfporUniversidade Nove de JulhoPrograma de Pós-Graduação em DireitoUNINOVEBrasilDireitocriptomoedablockchainregulamentaçãoReceita Federal do BrasilBanco Central do BrasilcryptocurrencyblockchainregulationFederal Revenue of BrazilCentral Bank of BrazilCIENCIAS SOCIAIS APLICADAS::DIREITOCriptomoeda e Blockchain: o rigor das regras brasileiras frente ao mercado tradicionalCryptocurrency and Blockchain: the rigor of brazilian rules in front of the traditional marketinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesis-7277407233034425144600info:eu-repo/semantics/openAccessreponame:Biblioteca Digital de Teses e Dissertações da Uninoveinstname:Universidade Nove de Julho (UNINOVE)instacron:UNINOVEORIGINALLuciana de Paula Soares.pdfLuciana de Paula Soares.pdfapplication/pdf1698092http://localhost:8080/tede/bitstream/tede/2518/2/Luciana+de+Paula+Soares.pdf0ade52d3f8a7fb1e2a0e4e25d6fec465MD52LICENSElicense.txtlicense.txttext/plain; charset=utf-82165http://localhost:8080/tede/bitstream/tede/2518/1/license.txtbd3efa91386c1718a7f26a329fdcb468MD51tede/25182021-10-06 11:38:08.938oai:localhost: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Biblioteca Digital de Teses e Dissertaçõeshttp://bibliotecatede.uninove.br/PRIhttp://bibliotecatede.uninove.br/oai/requestbibliotecatede@uninove.br||bibliotecatede@uninove.bropendoar:2021-10-06T14:38:08Biblioteca Digital de Teses e Dissertações da Uninove - Universidade Nove de Julho (UNINOVE)false
dc.title.por.fl_str_mv Criptomoeda e Blockchain: o rigor das regras brasileiras frente ao mercado tradicional
dc.title.alternative.eng.fl_str_mv Cryptocurrency and Blockchain: the rigor of brazilian rules in front of the traditional market
title Criptomoeda e Blockchain: o rigor das regras brasileiras frente ao mercado tradicional
spellingShingle Criptomoeda e Blockchain: o rigor das regras brasileiras frente ao mercado tradicional
Soares, Luciana de Paula
criptomoeda
blockchain
regulamentação
Receita Federal do Brasil
Banco Central do Brasil
cryptocurrency
blockchain
regulation
Federal Revenue of Brazil
Central Bank of Brazil
CIENCIAS SOCIAIS APLICADAS::DIREITO
title_short Criptomoeda e Blockchain: o rigor das regras brasileiras frente ao mercado tradicional
title_full Criptomoeda e Blockchain: o rigor das regras brasileiras frente ao mercado tradicional
title_fullStr Criptomoeda e Blockchain: o rigor das regras brasileiras frente ao mercado tradicional
title_full_unstemmed Criptomoeda e Blockchain: o rigor das regras brasileiras frente ao mercado tradicional
title_sort Criptomoeda e Blockchain: o rigor das regras brasileiras frente ao mercado tradicional
author Soares, Luciana de Paula
author_facet Soares, Luciana de Paula
author_role author
dc.contributor.advisor1.fl_str_mv Adeodato, João Maurício
dc.contributor.referee1.fl_str_mv Adeodato, João Maurício
dc.contributor.referee2.fl_str_mv Nalini, José Renato
dc.contributor.referee3.fl_str_mv Pimentel, Alexandre Freire
dc.contributor.authorLattes.fl_str_mv http://lattes.cnpq.br/5036659719553347
dc.contributor.author.fl_str_mv Soares, Luciana de Paula
contributor_str_mv Adeodato, João Maurício
Adeodato, João Maurício
Nalini, José Renato
Pimentel, Alexandre Freire
dc.subject.por.fl_str_mv criptomoeda
blockchain
regulamentação
Receita Federal do Brasil
Banco Central do Brasil
topic criptomoeda
blockchain
regulamentação
Receita Federal do Brasil
Banco Central do Brasil
cryptocurrency
blockchain
regulation
Federal Revenue of Brazil
Central Bank of Brazil
CIENCIAS SOCIAIS APLICADAS::DIREITO
dc.subject.eng.fl_str_mv cryptocurrency
blockchain
regulation
Federal Revenue of Brazil
Central Bank of Brazil
dc.subject.cnpq.fl_str_mv CIENCIAS SOCIAIS APLICADAS::DIREITO
description The objective of this dissertation is to analyze the Normative Instruction n 1.888/19 of the Federal Revenue of Brazil where it obliges all users located in Brazil and exchanges to send the transacted data. This obligation is compared to the legislation of the traditional exchange market, which is similar to the operations carried out in the crypt currency market. It is questioned the competence of the tax authorities to create rules for data collection without prior legal justification, in a context where the lack of specific rules and government guidelines has contributed to the institution's protagonism, which may lead to unauthorized data sharing, tax interpretations and future taxes. The thesis defends that cryptomaps should be considered as currency, with the Central Bank of Brazil being the federal agency with the competence and technical knowledge to legally regulate the matter and exercise effective control of this market that moves an astonishing financial volume. The methodology adopted was deductive and the present study used a qualitative approach.
publishDate 2021
dc.date.accessioned.fl_str_mv 2021-06-10T20:57:40Z
dc.date.issued.fl_str_mv 2021-03-04
dc.type.status.fl_str_mv info:eu-repo/semantics/publishedVersion
dc.type.driver.fl_str_mv info:eu-repo/semantics/masterThesis
format masterThesis
status_str publishedVersion
dc.identifier.citation.fl_str_mv Soares, Luciana de Paula. Criptomoeda e Blockchain: o rigor das regras brasileiras frente ao mercado tradicional. 2021. 113 f. Dissertação( Mestrado em Direito) - Universidade Nove de Julho, São Paulo.
dc.identifier.uri.fl_str_mv http://bibliotecatede.uninove.br/handle/tede/2518
identifier_str_mv Soares, Luciana de Paula. Criptomoeda e Blockchain: o rigor das regras brasileiras frente ao mercado tradicional. 2021. 113 f. Dissertação( Mestrado em Direito) - Universidade Nove de Julho, São Paulo.
url http://bibliotecatede.uninove.br/handle/tede/2518
dc.language.iso.fl_str_mv por
language por
dc.relation.cnpq.fl_str_mv -7277407233034425144
dc.relation.confidence.fl_str_mv 600
dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Universidade Nove de Julho
dc.publisher.program.fl_str_mv Programa de Pós-Graduação em Direito
dc.publisher.initials.fl_str_mv UNINOVE
dc.publisher.country.fl_str_mv Brasil
dc.publisher.department.fl_str_mv Direito
publisher.none.fl_str_mv Universidade Nove de Julho
dc.source.none.fl_str_mv reponame:Biblioteca Digital de Teses e Dissertações da Uninove
instname:Universidade Nove de Julho (UNINOVE)
instacron:UNINOVE
instname_str Universidade Nove de Julho (UNINOVE)
instacron_str UNINOVE
institution UNINOVE
reponame_str Biblioteca Digital de Teses e Dissertações da Uninove
collection Biblioteca Digital de Teses e Dissertações da Uninove
bitstream.url.fl_str_mv http://localhost:8080/tede/bitstream/tede/2518/2/Luciana+de+Paula+Soares.pdf
http://localhost:8080/tede/bitstream/tede/2518/1/license.txt
bitstream.checksum.fl_str_mv 0ade52d3f8a7fb1e2a0e4e25d6fec465
bd3efa91386c1718a7f26a329fdcb468
bitstream.checksumAlgorithm.fl_str_mv MD5
MD5
repository.name.fl_str_mv Biblioteca Digital de Teses e Dissertações da Uninove - Universidade Nove de Julho (UNINOVE)
repository.mail.fl_str_mv bibliotecatede@uninove.br||bibliotecatede@uninove.br
_version_ 1845552664464588800

Registros relacionados