Impactos do ICMS de Minas Gerais incidente sobre combustíveis automotivos selecionados no setor de varejo no Triângulo Mineiro (2010-2018)

Abstract

The Brazilian Federation has presented, throughout its history, economic-cultural conflicts among states and business groups, those which have benefited from the institutional laws that each state promotes. Related to the liquid fuels, the Confaz is responsible for managing the interests of governments and entrepreneurs, those who have conflicts due to the interstate dispute for productive plants and consumers, making the ICMS a tax that relocates the economy in an inefficiency way. The fuel automotive retail sector of the region from the Triângulo Mineiro, since the promulgation of the 1988 Brazilian Federal Constitution, claim for a possible escape of consumers to the São Paulo state; that has lower ICMS aliquots than the state of Minas Gerais in products as gasoline and diesel oil. The present work pretends to analyze the policies related to the ICMS aliquots and tax collection of the Minas Gerais government through the period that comprehend the years between 2010 and 2018, and how these measures jointly to the fiscal crises affect the public finances. Analyzing a specific case study of the retail sector of gasoline and diesel from the Triângulo Mineiro region, which has disadvantages for being concentrate in a strategic area for the logistic of the national companies, with the competition of São Paulo that has lower ICMS in both products. This work is a bibliography study with a qualitative method and approach of a case study. Concludes, that the ICMS needs to be revised related to what the law presumes in cases as fiscal benefits concede without Confaz authorization, sells with different prices from the weighted average price, and the direction of the resources to the states and counties of origin and destiny. In the fuel sector, alteration of the tax substitution method for the credit note method, with software auxiliary to help in the inspection, would tend a decrease the conflicts and the tax disputes of the sector. However, the state governments have presented resistance to the extinction of the tax substitution method; governors have been negotiating a tax reform with the National Congress. The future of the Brazilian fuel market is uncertain since the fleets of the next decades can have a concentration of hybrid and electric automobiles. Referring to ICMS, changes in the tax system in the way that the authorities have been signalizing should affect the producing states of ethanol. Related to gasoline and diesel oil, the interstate dispute for more consumers and taxes will not suffer alterations since both products have already been tributed according to the destiny principle.