Gasto tributário: aspectos conceituais, experiência internacional e o caso do Brasil por Josué Alfredo Pellegrini, 3º lugar no XXI Prêmio Tesouro Nacional (2016). “…Constata-se, entre outros problemas, que, uma vez introduzido no ordenamento, os gastos existentes perpetuam-se sem gestão e avaliação, dentro ou fora do Estado…”
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