O IPVA em Mato Grosso e a questão da guerra fiscal com os estados adjacentes

Abstract

The purpose of this paper is to demonstrate that the Federal Senate's non-fixation of the minimum rates for Vehicle Property Tax (IPVA) has stimulated a "fiscal war" between the State of Mato Grosso and neighboring states, due to the different rates enforced by each State. Especially when trying to attract new taxpayers, in particular car leasing and fleet companies. Even though at first it may seem like a tax whose criteria or parameters are simple, where the simple enforcement of the law would be enough. Taking a closer look at the state legislations that institute the Vehicle Property Tax (IPVA), we notice that it is a tax surrounded by controversies, among them the definition the spatial criterion of incidence of Vehicle Property Tax (IPVA), a factor that contributes to the so-called "fiscal war".