TAXATION OF DIGITAL ASSETS, TAX LAW AND ESG: TOWARDS FISCAL SUSTAINABILITY AND THE CREATION OF FUNDS FOR SUSTAINABLE DEVELOPMENT IN THE CONTEXT OF THE SIMPLE NATIONAL SYSTEM AND THE FIGHT AGAINST TAX FRAUD. Rev. Esmat [Internet]. 2025 Apr. 30 [cited 2026 Aug. 31];17(30):197-212. Available from: https://revista.esmat.tjto.jus.br/revista_esmat/article/view/734