Strapazzolli, Helen Érica Souza, et al. “THE IMPACTS OF TAX REFORM ON MOTOR VEHICLE OWNERSHIP - IPVA IN LIGHT OF EC 132 2023: PERSPECTIVES”. Revista Ibero-Americana de Humanidades, Ciências E Educação, vol. 11, no. 11, Nov. 2025, pp. 6394-02, https://doi.org/10.51891/rease.v11i11.22692.