Perspectives and challenges of tax reform in brazil. REMUNOM, [S. l.], v. 12, n. 1, 2023. DOI: 10.61164/rmnm.v12i1.1963. Disponível em: https://remunom.ojsbr.com/multidisciplinar/article/view/1963. Acesso em: 28 feb. 2026.