SELECTIVE TAX AS AN INSTRUMENT OF EXTRAFISCALITY: REGULATORY FUNCTIONS AND IMPLICATIONS IN THE BRAZILIAN TAX SYSTEM. REMUNOM, [S. l.], v. 13, n. 03, p. 1–27, 2026. DOI: 10.66104/ve8kf966. Disponível em: https://remunom.ojsbr.com/multidisciplinar/article/view/5827. Acesso em: 5 apr. 2026.