Aspectos Constitucionais da não Cumulatividade dos Tributos no Brasil

Abstract

The present essay is about the “non-cascading” effect of taxes on the Brazilian Constitution from 1988, with a major analytical approach. It supposes an structural distinction between principles and rules, being the formers “optimization commands” and the letters “definitive commands”, searching to define the logical structure of constitutional norms that have the “non-cascade” of taxation as its scope. The norms about IPI (tax on manufactured products), ICMS (tax on trade of goods) and social contributions on enterprise’s revenue and turn-over are object of analysis, aiming a definition of its application theoretical model, specially referring to the possibility of graduations and balancing.