THE IMPACTS OF TAX REFORM ON MOTOR VEHICLE OWNERSHIP - IPVA IN LIGHT OF EC 132/2023: PERSPECTIVES

Abstract

This study aims to analyze the main changes resulting from the Brazilian tax reform, with emphasis on the new system of incidence of the Tax on Motor Vehicle Ownership. The research seeks to understand how the constitutional amendment affects the national tax structure and what its economic and social repercussions are, especially in the automotive sector. To achieve this objective, the study uses a bibliographic approach, making use of books, scientific articles, legislation, and official documents relevant to the topic. Descriptive research, in the documentary modality, is also employed to contextualize the normative evolution and examine real data from the Brazilian tax scenario. Furthermore, an exploratory methodology was adopted, since the reform is recent and still lacks studies that present theoretical and empirical consolidation. The data analysis was conducted through selective, critical, and interpretative reading, making it possible to identify the essential points of the reform, evaluate its economic impacts, and understand the challenges in the practical application of the new rules. Preliminary results indicate that the proposed changes tend to promote greater tax balance, broaden the tax base for the IPVA (Vehicle Property Tax), and generate new responsibilities for taxpayers, in addition to stimulating debates on fiscal justice and the redistribution of the tax burden. It is concluded that the reform represents a significant milestone, but still requires improvements and continuous observation to assess its effects on Brazilian society.