Souza, Karoline Lins Câmara Marinho deMartins, Júlio Silvestre2022-04-122022-04-122022-02-17MARTINS, Júlio Silvestre. Perspectivas da tributação dos Tokens Não Fungíveis (NFTs) no contexto brasileiro. 2022. 68f. Monografia (Graduação em Direito) - Centro de Ciências Sociais Aplicadas, Universidade Federal do Rio Grande do Norte, Natal, 2022.https://repositorio.ufrn.br/handle/123456789/46915The present monography aims to analyze Non-Fungible Tokens (NFTs) in the brazilian legal order by the lenses of the country’s Tax Law. NFTs represent chains of encrypted codes that grant an individual a proprety asset over specific digital files, notably works of art. Therefore, the paper intends to define the legal nature of the assets, as well as some of their main characteristics, analyzing the possibilites of the treatment that should be given to such items. As they are evidently connected to art, this study investigates if the Tokens have the same nature as physical works, or if they should be trated exclusively as a disruptive invention, much like other cryptoassets. Moreover, the research avaluates the possibilities o taxation regarding theses items, drawing some considerations about brazillian tax principles, i.e., the contributory capacity. After that, the paper ponders some considerations about tax jurisdiction, aiming to define which federative entity is able to tax NFTs in the context of its technological revolution. In sequence, it’s shown some of the international prerrogatives regarding the theme, explaining how certain countries tax NFTs. Finally, it’s evaluated which taxes are compatible and should be applied to NFTs between IOF, IPI, ICMS, ISSQN and IR. It is concluded that currently only the income tax would be compatible with NFTs. In addition, it is proposed to develop a specific tax for emerging disruptive goods. The monography was built using the exploratory and deductive methods, mostly through the analysis of other academic papers, doctrinary reviews and laws.Attribution-NonCommercial-NoDerivs 3.0 Brazilhttp://creativecommons.org/licenses/by-nc-nd/3.0/br/Direito TributárioTokens Não Fungíveis (NFTs)Tecnologias disruptivasArteCriptoativosTaxation LawNon-Fungible TokensDisruptive TechnologiesArtCripto assetsbachelorThesis