Abstract:
Bitcoin is one of the best-known and highest-valued cryptocurrencies in the
cryptocurrency market. Today, bitcoin has a high market value and there are several
possible uses for transactions, making it a very attractive alternative for those
seeking security and privacy, due to its decentralized network. , which excludes the
presence of a third intermediary in transactions. However, the lack of regulation on
the subject ends up drawing the attention of criminals who may use bitcoin as an
instrument to commit crimes. The rise of this cryptocurrency has challenged the
traditional structures of the tax system, generating debates and questions about how
to properly tax transactions carried out with this digital currency. In this context, we examine the legal implications, challenges and perspectives that Bitcoin presents for
tax law. In the scope of tax law, the decentralized nature and anonymity of Bitcoin create
significant challenges for legislators as they seek to adapt existing tax laws to this
new digital reality.
