Taxation on fuel consumption in Uberlândia - MG and the applicability of Law 12,741 of 2012
Autor(a) principal: | |
---|---|
Data de Publicação: | 2020 |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | CAFI (São Paulo) |
Texto Completo: | https://revistas.pucsp.br/index.php/CAFI/article/view/45402 |
Resumo: | The object of study of the research was the taxation on fuel consumption of Uberlândia - MG and the applicability of Law 12,741 / 2012. Thus, the problem that gave rise to the research was to demonstrate the applicability of the Fiscal Transparency law on fuel consumption. The hypothesis of the research was that most of the establishments use as source IBPT (Brazilian Institute of Planning and Taxation) and the same product can present different tax burdens. Therefore, the objective of the research was to analyze the applicability of the Law "With an eye to the tax" and its impacts on fuel consumption. The research method was a documentary survey of data collection of fiscal coupons of Fuel Stations of Uberlândia for the period from January to May 2016. The sample was extracted from the total of 22 fuel establishments. The analysis of the data was based on the theoretical reference of the IBPT and legal texts (specific legislation). The results indicate that most establishments do not apply law 12.741 / 2012 correctly, reporting an incorrect tax burden in relation to the indicated source. It is concluded that the applicability of the law is not efficient and effective, since the information to the consumer is distorted. |
id |
PUC_SP-11_15282b7bd4f210356650789220e57323 |
---|---|
oai_identifier_str |
oai:ojs.pkp.sfu.ca:article/45402 |
network_acronym_str |
PUC_SP-11 |
network_name_str |
CAFI (São Paulo) |
repository_id_str |
|
spelling |
Taxation on fuel consumption in Uberlândia - MG and the applicability of Law 12,741 of 2012A tributação sobre o consumo de combustíveis de Uberlândia - MG e a aplicabilidade da Lei 12.741 de 2012The object of study of the research was the taxation on fuel consumption of Uberlândia - MG and the applicability of Law 12,741 / 2012. Thus, the problem that gave rise to the research was to demonstrate the applicability of the Fiscal Transparency law on fuel consumption. The hypothesis of the research was that most of the establishments use as source IBPT (Brazilian Institute of Planning and Taxation) and the same product can present different tax burdens. Therefore, the objective of the research was to analyze the applicability of the Law "With an eye to the tax" and its impacts on fuel consumption. The research method was a documentary survey of data collection of fiscal coupons of Fuel Stations of Uberlândia for the period from January to May 2016. The sample was extracted from the total of 22 fuel establishments. The analysis of the data was based on the theoretical reference of the IBPT and legal texts (specific legislation). The results indicate that most establishments do not apply law 12.741 / 2012 correctly, reporting an incorrect tax burden in relation to the indicated source. It is concluded that the applicability of the law is not efficient and effective, since the information to the consumer is distorted.O objeto de estudo da pesquisa foi a tributação sobre o consumo de combustíveis de Uberlândia – MG e a aplicabilidade da Lei 12.741/2012. Desta forma o problema da pesquisa foi demonstrar qual a aplicabilidade da lei de Transparencia Fiscal sobre o consumo de combustíveis. As hipóteses da pesquisa foram que a maioria dos estabelecimentos utilizam como fonte o IBPT (Instituto Brasileiro de Planejamento e Tributação) e um mesmo produto pode apresentar cargas tributárias diferentes. Sendo assim o objetivo da pesquisa foi analisar a aplicabilidade da Lei “De olho no imposto” e seus impactos no consumo de combustíveis. O método de pesquisa foi uma pesquisa documental de coleta de dados de cupons fiscais em Postos de Combustíveis de Uberlândia referente ao período de janeiro á maio de 2016. A amostra foram extraídas do total de 22 estabelecimentos de combustíveis. A análise dos dados foi baseada no referencial teórico do IBPT e textos legais (legislação específica). Os resultados encontrados indicam que a maioria dos estabelecimentos não aplicam a lei 12.741/2012 corretamente, informando carga tributária incorreta em relação á fonte indicada. Conclui-se que a aplicabilidade da lei não é eficiente e eficaz, pois as informações ao consumidor é distorcida. Pontifícia Universidade Católica de São Paulo - PUC/SP2020-01-02info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfapplication/pdfhttps://revistas.pucsp.br/index.php/CAFI/article/view/4540210.23925/cafi.v3i1.45402CAFI; Vol. 3 No. 1 (2020): CAFI - Contabilidade, Atuária, Finanças & Informação; 03-16CAFI; Vol. 3 Núm. 1 (2020): CAFI - Contabilidade, Atuária, Finanças & Informação; 03-16CAFI ; v. 3 n. 1 (2020): CAFI - Contabilidade, Atuária, Finanças & Informação; 03-162595-17502595-175010.23925/cafi.v3i1reponame:CAFI (São Paulo)instname:Pontifícia Universidade Católica de São Paulo (PUC-SP)instacron:PUC_SPporhttps://revistas.pucsp.br/index.php/CAFI/article/view/45402/31221https://revistas.pucsp.br/index.php/CAFI/article/view/45402/37057Copyright (c) 2020 CAFI - Contabilidade, Atuária, Finanças & Informaçãoinfo:eu-repo/semantics/openAccessMorais, Luiz Fernando2021-05-12T02:08:58Zoai:ojs.pkp.sfu.ca:article/45402Revistahttps://revistas.pucsp.br/index.php/CAFI/indexPRIhttps://revistas.pucsp.br/index.php/CAFI/oainvg@galegale.com.br||2595-17502595-1750opendoar:2021-05-12T02:08:58CAFI (São Paulo) - Pontifícia Universidade Católica de São Paulo (PUC-SP)false |
dc.title.none.fl_str_mv |
Taxation on fuel consumption in Uberlândia - MG and the applicability of Law 12,741 of 2012 A tributação sobre o consumo de combustíveis de Uberlândia - MG e a aplicabilidade da Lei 12.741 de 2012 |
title |
Taxation on fuel consumption in Uberlândia - MG and the applicability of Law 12,741 of 2012 |
spellingShingle |
Taxation on fuel consumption in Uberlândia - MG and the applicability of Law 12,741 of 2012 Morais, Luiz Fernando |
title_short |
Taxation on fuel consumption in Uberlândia - MG and the applicability of Law 12,741 of 2012 |
title_full |
Taxation on fuel consumption in Uberlândia - MG and the applicability of Law 12,741 of 2012 |
title_fullStr |
Taxation on fuel consumption in Uberlândia - MG and the applicability of Law 12,741 of 2012 |
title_full_unstemmed |
Taxation on fuel consumption in Uberlândia - MG and the applicability of Law 12,741 of 2012 |
title_sort |
Taxation on fuel consumption in Uberlândia - MG and the applicability of Law 12,741 of 2012 |
author |
Morais, Luiz Fernando |
author_facet |
Morais, Luiz Fernando |
author_role |
author |
dc.contributor.author.fl_str_mv |
Morais, Luiz Fernando |
description |
The object of study of the research was the taxation on fuel consumption of Uberlândia - MG and the applicability of Law 12,741 / 2012. Thus, the problem that gave rise to the research was to demonstrate the applicability of the Fiscal Transparency law on fuel consumption. The hypothesis of the research was that most of the establishments use as source IBPT (Brazilian Institute of Planning and Taxation) and the same product can present different tax burdens. Therefore, the objective of the research was to analyze the applicability of the Law "With an eye to the tax" and its impacts on fuel consumption. The research method was a documentary survey of data collection of fiscal coupons of Fuel Stations of Uberlândia for the period from January to May 2016. The sample was extracted from the total of 22 fuel establishments. The analysis of the data was based on the theoretical reference of the IBPT and legal texts (specific legislation). The results indicate that most establishments do not apply law 12.741 / 2012 correctly, reporting an incorrect tax burden in relation to the indicated source. It is concluded that the applicability of the law is not efficient and effective, since the information to the consumer is distorted. |
publishDate |
2020 |
dc.date.none.fl_str_mv |
2020-01-02 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://revistas.pucsp.br/index.php/CAFI/article/view/45402 10.23925/cafi.v3i1.45402 |
url |
https://revistas.pucsp.br/index.php/CAFI/article/view/45402 |
identifier_str_mv |
10.23925/cafi.v3i1.45402 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://revistas.pucsp.br/index.php/CAFI/article/view/45402/31221 https://revistas.pucsp.br/index.php/CAFI/article/view/45402/37057 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2020 CAFI - Contabilidade, Atuária, Finanças & Informação info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2020 CAFI - Contabilidade, Atuária, Finanças & Informação |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf application/pdf |
dc.publisher.none.fl_str_mv |
Pontifícia Universidade Católica de São Paulo - PUC/SP |
publisher.none.fl_str_mv |
Pontifícia Universidade Católica de São Paulo - PUC/SP |
dc.source.none.fl_str_mv |
CAFI; Vol. 3 No. 1 (2020): CAFI - Contabilidade, Atuária, Finanças & Informação; 03-16 CAFI; Vol. 3 Núm. 1 (2020): CAFI - Contabilidade, Atuária, Finanças & Informação; 03-16 CAFI ; v. 3 n. 1 (2020): CAFI - Contabilidade, Atuária, Finanças & Informação; 03-16 2595-1750 2595-1750 10.23925/cafi.v3i1 reponame:CAFI (São Paulo) instname:Pontifícia Universidade Católica de São Paulo (PUC-SP) instacron:PUC_SP |
instname_str |
Pontifícia Universidade Católica de São Paulo (PUC-SP) |
instacron_str |
PUC_SP |
institution |
PUC_SP |
reponame_str |
CAFI (São Paulo) |
collection |
CAFI (São Paulo) |
repository.name.fl_str_mv |
CAFI (São Paulo) - Pontifícia Universidade Católica de São Paulo (PUC-SP) |
repository.mail.fl_str_mv |
nvg@galegale.com.br|| |
_version_ |
1797069023284822016 |