Enquadramento contabilístico e fiscal de criptoativos

Abstract

This End of year Master’s Degree Abstract aims to analyse the most relevant concepts of Blockchain technology and to divide crypto-assets into their main categories in order to answer the research question, "How to account and tax crypto-assets". Therefore, this study seeks to analyse the existing tax and accounting regulations, in order to facilitate and assist in understanding their functioning, with the aim of collecting sufficient data, through a qualitative method, to conclude how to treat different types of crypto-assets. For this purpose, the exhibition highlights the place that crypto-assets currently occupy in the world and analyses the regulation that applies to them, in order to identify how they should be treated, both from an accounting and tax point of view, and which the main direct and indirect taxes that may be applied to this type of assets.

Date of Award	13 Jul 2023
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	Maria José Martins Lourenço da Fonseca (Supervisor)