2238-0094 2238-0094 S2238-00942021000100144 10.4025/10.4025/rbhe.v21.2021.e181 Brazil Brasil 00 00 2021 00 00 2021 21

2016 50 50 50 29-48 1923 1 2011 30 2 2 100-25 2010 2006 2015 13 13 2020 115-52 2021 28 1 1 123-45 2006 8 2009 13 27 27 9-75 2019 2014 2020 20 2-18 1916 2011 25‑54 1916 1917 1913 1917 2001 1916 1917 1914 1904 1905 1905 2010 2003 1987 13 1 1 115-42 2017 27-52 2011 2020 20 2-18 1983 1912 2013 35 2 2 179-89 1919 1917 1917 Secretaria da Fazenda do Governo do Estado de Pernambuco [SEFAZ] 2020 2018