Comercialización de las criptomonedas y su regulación en la tributación peruana
No Thumbnail Available
Date
2024
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
Universidad Nacional de Trujillo
Abstract
La presente indagación tuvo como objetivo analizar la regulación de la comercialización de las criptomonedas en la tributación peruana. Se empleó una metodología mixta, de tipo aplicado, descriptivo y diseño no experimental; la muestra estuvo constituida por especialistas del tema además de incluir material bibliográfico para el análisis del tema, aplicando como técnicas una entrevista, análisis documental además de una encuesta y como instrumentos la guía de entrevista ficha de análisis documental y cuestionario. Dentro de los resultados se analizaron algunos efectos generados por la comercialización de criptomonedas en el Perú como el desarrollo económico, volatilidad, oferta y demanda; además, se comparó la regulación tributaria en países como El Salvador, Brasil, México, España, EE.UU y se planteó una propuesta de modificación. Se concluye evidenciando la necesidad de contar con una regulación más detallada y específica en el ámbito de las criptomonedas dentro del contexto tributario peruano y así brindar claridad y seguridad jurídica a los contribuyentes que operan con estos activos digitales.
ABSTRACT The purpose of this research was to analyze the regulation of the commercialization of cryptocurrencies in Peruvian taxation. A mixed methodology, applied, descriptive and non-experimental design was used; the sample was constituted by specialists of the subject in addition to including bibliographic material for the analysis of the topic, applying as techniques an interview, documentary analysis in addition to a survey and as instruments the interview guide, documentary analysis sheet and questionnaire. Among the results, some effects generated by the commercialization of cryptocurrencies in Peru were analyzed, such as economic development, volatility, supply and demand; in addition, the tax regulation in countries such as El Salvador, Brazil, Mexico, Spain, USA was compared and a proposal for modification was made. It is concluded by evidencing the need for a more detailed and specific regulation in the field of cryptocurrencies within the Peruvian tax context and thus provide clarity and legal certainty to taxpayers operating with these digital assets.
ABSTRACT The purpose of this research was to analyze the regulation of the commercialization of cryptocurrencies in Peruvian taxation. A mixed methodology, applied, descriptive and non-experimental design was used; the sample was constituted by specialists of the subject in addition to including bibliographic material for the analysis of the topic, applying as techniques an interview, documentary analysis in addition to a survey and as instruments the interview guide, documentary analysis sheet and questionnaire. Among the results, some effects generated by the commercialization of cryptocurrencies in Peru were analyzed, such as economic development, volatility, supply and demand; in addition, the tax regulation in countries such as El Salvador, Brazil, Mexico, Spain, USA was compared and a proposal for modification was made. It is concluded by evidencing the need for a more detailed and specific regulation in the field of cryptocurrencies within the Peruvian tax context and thus provide clarity and legal certainty to taxpayers operating with these digital assets.
Description
Keywords
Criptomonedas, Comercialización de criptomonedas, Regulación tributaria