The principle of non-cumulative in IPI: the adoption of the constitutional system of compensation of tax credit

Abstract

This article is scope to conduct a brief analysis of the rule of IPI matrix - Excise Tax, analyzing quickly the tax hypothesis (test material, temporal and spatial) and the tax legal relationship (personal criteria - active and passive subject - and quantitative - basis and rate). Also, examine the principle of non-cumulative, its assertiveness and possible criteria to be adopted to ensure the effective application of the constitutional principle. Finally, he entered the study of the offset of the tax credit mechanism that ensures greater efficiency to the principle of non-cumulative.