O BITCOIN COMO FATO GERADOR TRIBUTÁRIO

Abstract

In view of the new technologies and the creation of digital currencies that appear as a new paradigm and constitute an independent and fast alternative to supply financial transactions, as well as their growing use, it is necessary to create new mechanisms effective in order for the public authorities to inspect and tax these movements. A challenge is presented here in the face of the social paradigm arising from the individual search for less costly and more effective means, which allow greater autonomy in the management of financial resources.   Keywords: Cryptocurrency-Bitcoins - Blockchain – Regulation