In the Dragon Ball series, Goku and Vegeta are both incredibly powerful characters, and their battles often showcase their unique abilities and fighting styles. Determining who can "beat" whom can depend on various factors, including their current power levels, transformations, and of course, the context of the fight.
As of the latest developments in the series, both characters have been shown to push each other to their limits. Goku has mastered Ultra Instinct, a state that allows him to react instinctively without thinking, while Vegeta has developed his own unique forms, like Ultra Ego. In various fights and training sessions, they have proven to be evenly matched.
Ultimately, in a one-on-one battle, it's difficult to declare a definitive winner due to their evolving powers and abilities. The outcome could vary depending on the circumstances of their fight. The rivalry between Goku and Vegeta is a key element of the series, and fans often enjoy debating who has the upper hand.