O impacto do ICMS substituição tributária no preço da venda da gasolina para o consumidor final em Alagoas

Abstract

In recent years there has been a growing increase in the price of gasoline, many people credit this increase to the form of taxation of this fuel and its percentage on the price for the final consumer. Its collection takes place under the Tax Substitution regime, on the Tax on operations related to the Circulation of Goods and on the provision of Services. FALIGUSKI (2010) found that the calculation of ICMS Tax Substitution implied an increase in the final consumer price of products in the hygiene and beauty sector. Therefore, it was believed that the same thing could happen with other items where state governments determined the use of this taxation regime. The objective of the research was to identify the impact caused by the ICMS tax substitution in the composition of the sale price of Gasoline, in Alagoas, for the final consumer. Data from the weekly price survey carried out by the National Petroleum Agency at gas stations were used. From the data, it was possible to recompose the selling price of the items, using ICMS calculation and ICMS tax substitution. In the result of the research, there was an increase in the value of the state tax when the Tax Replacement regime was used. This occurs because the Weighted Average Price for the Final Consumer is higher than the sales price effectively practiced by resellers. After that, a recomposition was carried out with the adequacy of the rate in accordance with complementary law 194, which reduced the ICMS ST rate in Alagoas by 12%. Therefore, it is concluded that this fact causes an increase in the value of the product to the consumer, and that the decrease in this rate will not cause a drop as large as was propagated in the price of gasoline for the final consumer, but will absurdly affect revenues. and the state cashier.