Campo de incidência tributária nas relações jurídicas referentes a Tokens não fungíveis (NFTs) no contexto brasileiro
This study aims to understand the field of tax incidence of NFTs, in addition to specific objectives such as the correct definition of NFTs from the analysis of intrinsic assumptions to cryptoactive, it was also analyzed the rights held by the subjects involved in legal relationships that transact N...
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| Formato: | bachelorThesis |
| Idioma: | pt_BR |
| Publicado em: |
Universidade Federal do Rio Grande do Norte
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| Endereço do item: | https://repositorio.ufrn.br/handle/123456789/53821 |
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| Resumo: | This study aims to understand the field of tax incidence of NFTs, in addition to specific objectives such as the correct definition of NFTs from the analysis of intrinsic assumptions to cryptoactive, it was also analyzed the rights held by the subjects involved in legal relationships that transact NFTs and, at the end, For this purpose, the present study used the deductive method of scientific approach and the bibliographical study as a procedure, in addition to a functionalist analysis to understand the different particularities that tokens can take on. After a detailed analysis of the legal nature of non-fungible tokens and a study of the different scenarios of use of this modality of cryptoactive, which evaluated several collections and projects of NFTs already launched in the market, it was possible to conclude that the NFT is the junction of the token with the referenced tangible or intangible asset, so that it should be taxed based on the analyzed hypotheses of tax incidence. Thus, it was found that taxation based on content is the most appropriate, that is, to apply the tax correctly it is necessary to look at the rights and obligations conferred to the subjects from the acquisition of an NFT, which does not mean that the Brazilian tax system does not need improvements. |
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