Efeitos da substituição tributária sobre a arrecadação de ICMS: um estudo sob o segmento de GLP em Minas Gerais

• Ano de defesa: 2013
• Autor(a) principal: Arantes, Vagner Alves
• Orientador(a): Abrantes, Luiz Antônio
• Banca de defesa: Gomes, Adriano Provezano
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Universidade Federal de Viçosa
• Programa de Pós-Graduação: Mestrado em Administração
• Departamento: Administração Pública
• País: BR
• Palavras-chave em Português: Substituição tributária; ICMS; GLP
• Palavras-chave em Inglês: Tax substitution; ICMS; LPG
• Área do conhecimento CNPq: CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::ADMINISTRACAO PUBLICA
• Link de acesso: http://locus.ufv.br/handle/123456789/1982

The liquified petroleum gas, also known as cooking gas, is the third most consumed source of energy by Brazilian families, losing only to electricity and fuelwood, respectively. The Product distribution covers 100% of the national territory and supplies 95% of households. Regarding your supply chain is notable the predominance of public organizations in the initial links that comprise the oil extraction and refineries, where LPG is extracted. In the wholesale sector is restricted the number of organizations which are responsible of product distribution network, with four companies covering over 80% of sales in the country. It is also emphasize that is still present along the production chain the informality and cartel formation among organizations. These market anomalies compromise the free competition, and promote distortions in tax collection by allowing tax evasion. In order to promote the recovery of tax revenue resulting from informality, tax evasion and reduce the number of staff responsible for the payment of ICMS(Tax on Movement of Goods and Services), the State of Minas Gerais instituted the tax replacement. The technique consists in collecting tax in advance in the industrial segment referring to the whole production chain. Therefore, the State has to estimate a margin value corresponding to the final price of the product and thus collect advance tax. The liquified petroleum gas was inserted into the technical tax in December 2005, aiming to reduce tax evasion due to the informality in this segment. So, this study aims to verify changes in ICMS collection after the institution of tax replacement and evaluate what effects on the collection in the retail and wholesale distribution. Therefore, was analyzed the period from January 2000 to December 2010 in monthly periods amounting to 108 observations. From the realization of the Chow test, there are evidences that the technique helps to change the behavior of the tax collected along the time series. To analyze the effects of tax replacement along the production chain were developed two regression models, one for wholesale and one for retail sales of LPG, with the collection of ICMS tax in each segment as the dependent variable and price, production, and dummy as independent. It is emphasized that the dummy was inserted to the models as a mechanism to segregate the period before and after the insertion of the technical tax. Confirms thus, evidence that the tax replacement contributes to increasing the tax collected along the supply chain of LPG, and may reduce tax evasion by collecting advance tax on the entire production chain. Furthermore, the technical contributes to simplicity of the tax system in that it reduces the number of responsible agents for payment of tax.