Direct sale of ethanol: limits and potentialities

Pedro Norberto Lotte Júnior (), Welthon Roberto Lotte (), Renata Cattelan () and Pery Francisco Assis Shikida ()
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Pedro Norberto Lotte Júnior: Universidade Estadual do Oeste do Paraná (Unioeste)
Welthon Roberto Lotte: Universidade Estadual do Oeste do Paraná (Unioeste)
Renata Cattelan: Universidade Estadual do Oeste do Paraná (Unioeste)
Pery Francisco Assis Shikida: Universidade Estadual do Oeste do Paraná (Unioeste)

Revista de Economia Mackenzie (REM), 2023, vol. 20, issue 1, 13-35

Abstract: The aim of this paper is to analyze the implementation of the direct sale of ethanol in Brazil, started by Provisional Measure (MP) nº 1063 (2021) and pub-lished as Law nº 14292 (2022), making direct sales of ethanol between mills and fuel stations possible. Using a discourse analysis, this paper focused on the na-tional commercialization of ethanol, before the implementation of the MP, high-lighting the direct sale as a possible attenuating factor of the final price, as well as the positions of the public entities regarding the sector. We conclude that this measure should lead to improvements in the collection of state taxes. However, problems related to the distance between service stations and mills are limiting factors for this commercialization, at this first moment, due to the process of storing large quantities of ethanol.

Keywords: direct selling; ethanol; ICMS; logistics; tax. (search for similar items in EconPapers)
JEL-codes: H21 H31 H71 O38 Q16 (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:aft:journl:v:20:1:2023:jan:jun:p:13-35

DOI: 10.5935/1808-2785/rem.v20n1p.13-35

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