O orçamento dos brasileiros: por que ele não desperta maior interesse? por Fernando Rezende e Armando Cunha organizado por Cesar Cunha Campos publicado pela FGV (2014). “O propósito deste texto é despertar a atenção e o interesse pelo orçamento. Não é uma tarefa fácil, porque as deformações que ele foi acumulando ao longo do tempo multiplicaram as dificuldades para que ele seja reconhecido, e contribuíram para que ele tenha perdido as qualidades que deveria exibir…”
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