Regulamentação e tributação das apostas esportivas com criptomoedas

Abstract

This article aims to analyze the tax incidence of transactions with cryptocurrencies in the context of sports betting, considering the regulatory aspects of the sports betting market and the classification of the legal nature of cryptocurrencies. To this end, the research was conducted using the exploratory-comparative methodology and the theoretical reference the neoconstitutionalism, since the subject lacks a distinct treatment and a legal adjustment valuing effectiveness. First, sports betting, its historicity and species were addressed, and then dealing with cryptocurrencies themselves, with their concept, characteristics and the specifics of their operations. The result of this article is directed, as to the sports betting regulation process, towards optimistic expectations of adopting an effective, modern and attractive model for both sportsbooks and bettors. Regarding operations with cryptocurrencies, the lack of regulatory clarity and, consequently, the difficulty of declaration, were identified. And, finally, appropriate taxation proposals were made in light of the legal innovations faced.