TAX AVOIDANCE IN MOTOR VEHICLE TAX (IPVA) AND ITS IMPACTS ON BRAZILIAN FEDERALISM: A THEORETICAL ANALYSIS OF TAX MOBILITY
Abstract
The Motor Vehicle Property Tax (IPVA) constitutes one of the main sources of tax revenue for Brazilian states and is characterized by the legislative autonomy of federative units in defining their tax rates. This feature, although aligned with the foundations of fiscal federalism, results in significant tax heterogeneity, whose effects go beyond the revenue dimension and extend to behavioral, institutional, and socioeconomic aspects. This study aims to analyze, from a theoretical and qualitative perspective, the impacts resulting from this variation in tax rates. The research is based on a bibliographic review grounded in public finance theory, fiscal federalism, tax competition, and the theory of externalities. The results indicate that the absence of tax harmonization favors fiscal mobility, encourages tax avoidance practices, and compromises the revenue efficiency of states. Furthermore, it is evident that the non-earmarked nature of the IPVA limits its effectiveness as a public policy instrument aimed at road infrastructure and the mitigation of environmental impacts. It is concluded that the current model presents structural weaknesses that require greater federative coordination and institutional revision.
Author Biographies
Bachelor’s degree in Accounting, with a postgraduate degree in Controllership and Finance.
Bachelor’s degree in Accounting.
Bachelor’s degree in Accounting.
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