Souza, Karoline Lins Câmara Marinho deOliveira, Khadja Vanessa Brito de2022-09-222022-09-222022-07-27OLIVEIRA, Khada Vanessa Brito de. O que é moeda em 2022? uma análise sobre a tributação das moedas obtidas em jogos eletrônicos. Orientadora: Karoline Lins Câmara Marinho de Souza. 2022. 93f. Trabalho de Conclusão de Curso (Graduação em Direito) - Departamento de Direito, Universidade Federal do Rio Grande do Norte, Natal, 2022.https://repositorio.ufrn.br/handle/123456789/49394The technological innovations intensification has given rise to a cultural phenomenon before unimaginable to traditional societies. One of these was the arising of so-called “digital currencies” that modified the classic economic relations and opened the door to the development of new markets like the virtual microtransactions in electronic games. The market previously classified as “childish” currently moves significant annual amounts, becoming comparable to the music and film market. The microtransactions, that materialize through the purchase and sale of virtual currencies in their own universes, have raised questions about the economic framework of this asset and the tax type incurring on it. Therefore, this monograph has delimited the concept of currency according to the classical economic perspective to then suggest if virtual currencies could be classified as real currencies. After that, the work focused on the types of national and international taxes that could be levied on virtual currencies transactions. Finally, the research pointed out problems related to the Brazilian tax system lag and, also, the solutions proposed by international organizations, like OCDE, to remedy a possible domestic and international tax bases erosion caused by the intense pulverization of the on-line market.Moeda virtualMicrotransação on-lineJogo eletrônicoEnquadramento jurídicoTributaçãoVirtual currencyOn-line microtransactionElectronic gameLegal frameworkTaxebachelorThesisCNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO