O conceito de insumos para fins de creditamento do PIS/COFINS.

Abstract

The present monographic work approaches the topic “the concept of inputs for purposes of crediting of PIS/COFINS”. We intend, through the current literature, to analyze, discuss and introduce the major theoretical aspects that involve this issue. Therefore, we use the bibliographic research methodology, that is, basically, the reading, resume and comparison of the majors authors of Law who study the issue. Considering that we have to study the Law firstly through the constituion, because of the hierarchy of norms, we study the non-cumulativity of PISC/COFINS, trying to find a minimum core in the Constituição Federal, in order to interpret the legislation correctly. Delimited the non-cumulativity principle, we search to determine the reach of the concept of inputs for purposes of crediting of PIS/COFINS. The topic is relevant, because with the non observance of the non-cumulativity principle, we have a increase in the tax burden production processes made of several steps, raising the final product and, consequently, preventing a wider access, of the society, in the capacity of consumption.