A apuração dos resultados fiscais do governo federal por José R. Afonso, Vilma da C. Pinto e Bernardo Fajardo publicado pelo IBRE/FGV (01/2015). “Se responsabilidade fiscal se resumisse a gerar superávit primário em atendimento a meta oficial até seria possível alguém explicar que valeria recorrer a qualquer expediente para se chegar a um resultado que mostrasse o cumprimento objetivo.”
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