Lei de responsabilidade fiscal: as transgressões à lei de responsabilidade fiscal e correspondentes punições fiscais e penais por Amir A. Khair (11/2000).
“O descumprimento das obrigações trazidas pelas novas regras acarreta punições fiscais e penais. A punição fiscal consiste na suspensão das transferências voluntárias (menos para as destinadas às ações de saúde, educação e assistência social), contratação de operações de crédito e obtenção de garantias.”
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