2318-1338
2318-1338
S2318-13382022000100219
10.5902/2318133868959
Brazil
Brazil
Brasil
Brazil
00
00
2022
00
00
2022
11
20
[
2010
36
23-38
]
[
2016
125-38
]
[
2017
117f
]
[
2010
44
1
1
119-42
]
[
2005
71
2
2
217-28
]
[
BRASIL
2013
]
[
BRASIL
2014
]
[
BRASIL
2017
]
[
BRASIL
2018
]
[
BRASIL
]
[
2011
355
137‐159
]
[
2009
]
[
2012
46
712-8
]
[
1972
1-25
]
[
2005
]
[
2014
40
3
3
651-65
]
[
IFAC
]
[
2009
47
1
1
5-86
]
[
2019
27
157-78
]
[
2014
92
1
1
192-207
]
[
2012
46
49-70
]
[
OCDE
2019
]
[
2014
3
5
5
721-3
]
[
1983
70
1
1
41-55
]
[
2005
1
1
1
19-23
]
[
2017
94f
]
[
2016
125f
]
[
2010
121f
]