A (IM)POSSIBILIDADE DE PAGAMENTO DE TRIBUTO COM CRIPTOMOEDAS NO BRASIL

Abstract

The present study aims to present an analysis of the possibility or impossibility of paying taxes with cryptocurrencies in Brazil. The main question of this study is: Can I use cryptocurrencies as a form of tax payment? The methodology used was bibliographic research with deductive support. In Brazilian tax law, due to the constant process of market renewal, new and diversified businesses and ventures emerge every day, and the tax system must be flexible enough to meet the full evolution of the market. Although we are going through a national tax reform, the Chamber of Deputies has not released any information on the possibility or impossibility of paying taxes with cryptocurrencies, nor has it released any legislation that regulates this process.