Strapazzolli, Helen Érica Souza, Jennifer Rossendy Teramoto, and Uerlei Magalhães de Morais. “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 11, no. 11 (November 21, 2025): 6394–6402. Accessed October 11, 2026. https://periodicorease.pro.br/rease/article/view/22692.