Efetividade da lei da transparência fiscal no consumo de gasolina em Fortaleza

Abstract

The present article analyses the compliance with section 150, paragraph 5, of the Federal Constitution, ruled by Law number 12,741/12 (Law of Taxes Transparency), which provides the consumer enlightenment on taxes on goods and services. Based on the fuel sector, it was possible to verify compliance with enlightenment measures for the consumer through analysis of tax coupons from sales transactions of type C gasoline, regular gasoline, issued in Fortaleza – Brazil between July and October, in 2018. In order to conduct this analysis, it was necessary to identify incident taxes on gasoline that must be informed to consumers and taxpayers: Value-added Tax (ICMS), Social Integration Programme and Public Servant Fund (PIS/PASEP), Social Security Financing Contribution (COFINS) and the Contribution on Economic Activities (CIDE). Subsequently, this article presents a synthesis focused on the qualitative aspect of the constitutional foundation of each tax. Regarding the analysis of the coupons, it was possible to identify that 97.06% of the petrol stations are in compliance with the obligation to enlighten consumers, considering that the informed percentage rates of the taxes of the gasoline prices have a large amplitude due to the period information was provided. Afterwards, a cross-check between information provided by the petrol stations and laid down information by legislation highlighted that quality of the information of federal contributions could be improved due to the subjection to ad rem tax rates. These tax rates could be issued with more transparency by the federal government to the consumer by means of posters displayed in petrol stations and available for download. Lastly, this article recommends that charges levied on sectors considered large contributors should be more comprehensive and that the expression ‘about the taxes’ has a broader interpretation, including being able to reach the legally explicit destination.