The chairman of the Senate Finance Committee has drawn up for consideration by the Senate leadership a list of tax and tariff increases that would raise $105 billion in 1983 and 1984, more than three times the $31.7 billion in tax increases proposed by President Reagan.

The politically explosive list developed by Sen. Robert Dole (R-Kan.) includes an oil-import fee of $2 a barrel; a doubling of the federal excise tax on gasoline to 8 cents; replacement of the 10 percent cut in individual income tax rates now scheduled for July 1, 1983, with a proposal simply to "index" tax rates then for inflation; elimination of the provision that now allows taxpayers to exclude some dividend income from taxation; and cuts or caps on existing deductions for consumer interest, sales taxes and medical costs, according to Senate sources.

The sources cautioned that the list does not represent Dole's final proposals on taxes.

Instead, they said the list is "a menu" or set of options, some of which will be deleted because of the likelihood of defeat in committee or on the Senate floor, while still others will be added, as the GOP leadership tries to develop a budget with a deficit lower than the $91.5 billion Reagan has proposed. In 1983, the Dole proposals would produce $31 billion, and in 1984, an estimated $74 billion. The major items:

* The deduction for consumer interest payments on credit cards and other debts, except automobile and mortgage loans, would be eliminated.

* A taxpayer now can deduct medical costs to the extent they exceed 3 percent of income; this would be raised to 10 percent.

* Deductions for state sales and personal property tax payments would be eliminated, or limited to $100 annually.

* The deduction for uninsured fire and theft losses would be restricted to 10 percent of the loss.

* The dividend exclusion, which under current law would return to $100 on a single return, $200 on a joint return for 1982 income, would be eliminated, raising about $500 million annually.

* Employer deductions for health insurance premiums would be limited to $150 per employe per year, which would raise about $4.5 billion a year by 1985.

* At present, firms pay 0.7 percent of the first $6,000 in wages for each employe for unemployment compensation; this would be raised to the first $8,000.

* The special tax credit for corporations doing business in U.S. possessions, primarily Puerto Rico, would be eliminated, raising an extra $1.2 billion a year.

* A provision of the 1981 tax bill allowing taxpayers to exclude 15 percent of interest income, up to $450 on a single return and $900 on a joint return, starting in 1985, would be repealed.

* A $2 fee per barrel of imported oil would be established, raising about $4.5 billion a year. An alternative would be to double the excise tax on gasoline to 8 cents a gallon.

* The 10 percent rate reduction scheduled to go into effect July 1, 1983, would be replaced by indexing of the individual tax rates. The inflation rate is expected to be considerably below 10 percent, and consequently the shift would result in significant tax savings.

In addition to these proposals, Dole listed a number of tax changes which he has already publicly endorsed or signaled support for.

These include an alternative minimum tax for corporations and individuals, raising $4 billion in 1983 and $8 billion in 1984. Wealthy individuals who pay little or no tax would be required to add back in all deductions, take a $50,000 exemption, and then pay a tax set at 15 percent of the remaining income.

As previously announced by Dole, the controversial "leasing" provisions in the 1981 bill allowing corporations to buy and sell tax breaks would be eliminated or severely restricted. Provisions designed to force increased compliance with tax laws would be enacted.