O peso dos impostos na bomba: tributação sobre combustíveis e seus reflexos no preço ao consumidor no Brasil

Abstract

This study analyzes the relationship between accounting and fiscal policy in fuel taxation in Brazil, focusing on the incidence of PIS, COFINS, and ICMS on distributors and their effects on the final prices of gasoline, diesel, and hydrated ethanol. The research highlights how the high tax burden directly influences operating costs, profit margins, and the transfer of costs to the final consumer, as well as impacting inflation and the national economy, especially due to the strong dependence on road transportation. Through bibliographic and documentary research, with a qualitative and descriptive approach complemented by quantitative data, it was found that taxation in the fuel sector goes beyond a merely revenue-raising function, assuming a strategic role in economic policy and market balance. It is concluded that tax accounting is an essential tool for the efficient management of distributors and for understanding the economic effects of fiscal policy on supply and consumption in the country.