Revisão de literatura sobre as fraudes nos postos de combustíveis identificados nas análises da ANP: fraudes qualitativas e quantitativas

Abstract

The study presents a literature review on the approaches of inspection bodies, with the objective of finding out whether gas stations comply with the law and the effects of fraud in the sector. Such irregularities are identified by the ANP (National Agency of Petroleum, Natural Gas and Biofuels) together with the state agencies, addressing violations of adulteration as much as in the chemical composition of fuels specified by law, such as the violation of changing the volume supplied to a smaller amount of Pump presentation. Verify and explain the frauds used clandestinely to harm the consumer and map the bodies responsible for this inspection, using scientific articles and new ways that are being created to solve these very relevant issues. Explicit with valid data the enormous damage caused by these actions. The work also aims to present the culture of the fuel market, the importance of this area for the economy and the tax system.