O bitcoin como moeda paralela: uma visão econômica e a multiplicidade de desdobramentos jurídicos

• Ano de defesa: 2016
• Autor(a) principal: Fobe, Nicole Julie
• Orientador(a): Machado, Maíra Rocha
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Palavras-chave em Português: Criptomoedas; Regulação; Moedas paralelas
• Palavras-chave em Inglês: Bitcoin; Complementary currencies; Cryptocurrencies; Regulation
• Link de acesso: http://hdl.handle.net/10438/15986

The existence of monetary instruments complementary to those so-called 'official' ones is not a recent phenomenon. Throughout history, many have been the forms and occasions in which complementary currencies were put in circulation. Recently, however, these instruments merged with technology, reaching almost unlimited potential and bringing to light consequences which we do not yet know how to estimate. This dissertation’s objective is to analyze a specific case of highly technological complementary currency: the Bitcoin. This should constitute a clearer approach directed to jurists, since most of the vocabulary envolving cryptocurrencies envolves IT and economical concepts. The study proposes a reflexion as to what does it mean to regard the Bitcoin as a complementary currency – even though the discussion as to whether it is or not a currency at all constitutes only one of the possible approaches. I also explore which are the regulatory options adopted by different jurisdictions that have been forced to take a position regarding virtual currencies in general and Bitcoin in particular. As I will present, the terminology chosen by countries while regulating the Bitcoin results in its inclusion under different law categories and, as a direct consequence, the juridical implications vary according to the terminology first embraced. The main treatment given to Bitcoin translates in taxation, in which we can clearly notice the concern from each State to juridically classify the instrument according to the specific regulation one wants to invoke. From the survey carried out here, 62 jurisdictions have already taken a position towards the Bitcoin. With more and more attention from international regulatory agencies – such as the European Central Bank and the International Monetary Fund – the Bitcoin increases its potential and its limitations, especially regarding the challenges faced by an efficient regulation. The conclusion of this dissertation reinforces the notion that the juridical treatment given to new phenomena is not homogeneous, that is, Law does not have one right way to deal with situations found in the world of facts. Also, regarding the Bitcoin as a parallel currency may help regulators to better understand and regulate this cryptocurrency.