O Impacto da Tributação Indirecta no Preço de Venda ao Público dos Combustíveis para Automóveis: Uma Visão dos Mercados do Sul da Europa
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Data
2010
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Edições Universitárias Lusófonas
Resumo
No presente artigo é analisada a componente económica (conhecida por preço de venda ao público
antes de impostos) e a componente fiscal dos preços de venda ao público da gasolina e do gasóleo, visando determinar qual delas exerceu maior influência na formação dos mesmos. O estudo incidiu sobre os preços
de venda ao público praticados na segunda semana do mês de Maio dos anos compreendidos entre 2002 e
2009. Para o ano de 2010 foram considerados os preços praticados na primeira semana de Fevereiro. Para base geográfica do estudo foram seleccionados os mercados dos seguintes países do sul da Europa: Portugal, Espanha, Itália e França.Concluiu-se que nos quatro países considerados a componente económica teve uma evolução semelhante, enquanto a componente fiscal (Imposto Especial sobre o Consumo e Imposto
sobre o Valor Acrescentado) apresentou divergências que reflectem as politicas fiscais seguidas por cada país. Por sua vez, as políticas fiscais seguidas foram determinadas pela maior ou menor necessidade de cada
país de obter receitas fiscais.
: This article analyses the economic component (known as “consumer price net of duties and taxes”) and the tax component of consumer prices for petrol and diesel, with the aim of assessing which of the two components exerted greater influence in the price formation of these commodities.The study carried out was based on the consumer prices for the second week of May during the period 2002 to 2009. For 2010 the prices charged in the first week of February were the ones considered.In terms of the geographic area for the study the following markets of southern Europe were selected: Portugal, Spain, Italy and France.The conclusion of the study showed that the economic component evolved in a similar way in the four countries, while the tax component (excise duty on oil and value added tax) differed as a result of the (different) tax policies adopted by each of these countries. The tax policies adopted were, in turn, determined by the greater or lesser need for tax revenues by each of these countries.
: This article analyses the economic component (known as “consumer price net of duties and taxes”) and the tax component of consumer prices for petrol and diesel, with the aim of assessing which of the two components exerted greater influence in the price formation of these commodities.The study carried out was based on the consumer prices for the second week of May during the period 2002 to 2009. For 2010 the prices charged in the first week of February were the ones considered.In terms of the geographic area for the study the following markets of southern Europe were selected: Portugal, Spain, Italy and France.The conclusion of the study showed that the economic component evolved in a similar way in the four countries, while the tax component (excise duty on oil and value added tax) differed as a result of the (different) tax policies adopted by each of these countries. The tax policies adopted were, in turn, determined by the greater or lesser need for tax revenues by each of these countries.
Descrição
Fluxos e Riscos : Revista de Estudos Sociais
Palavras-chave
ECONOMIA, ECONOMY, COMBUSTÍVEIS, FUELS, PREÇOS, PRICES, IVA, VAT, IMPOSTOS INDIRETOS, INDIRECT TAXES