THE PROGRESSIVITY OF VEHICLE PROPERTY TAX AS A TOOL FOR FISCAL JUSTICE IN THE STATE OF GOIÁS

Abstract

This study aims to analyze the feasibility of implementing a progressive Vehicle Property Tax (IPVA) in the state of Goiás, based on the premise that the current taxation model violates the principle of ability to pay, since it disproportionately burdens lower-income classes. The objective is to demonstrate that adopting progressive tax rates can transform the tax into a tool for fiscal justice, while simultaneously maintaining state revenue to finance essential services for the population. The implementation of a progressive IPVA, therefore, aligns with the fundamental objectives set forth in Article 3 of the 1988 Federal Constitution, such as the construction of a free, just, and supportive society, contributing to the reduction of social inequalities. To this end, the research is based on tax and constitutional principles, as well as Constitutional Amendment 132/2023, the jurisprudence of the Supreme Federal Court (STF), and other theoretical frameworks. The methodology used is classified as exploratory and descriptive, with a qualitative approach through bibliographic and documentary review, with the aim of proving that the progressivity of the IPVA (Vehicle Property Tax) is the fairest form of taxation, from a constitutional tax perspective.