{"id":41,"date":"2019-12-08T18:35:57","date_gmt":"2019-12-08T20:35:57","guid":{"rendered":"http:\/\/comsefaz.org.br\/\/?page_id=41"},"modified":"2023-02-28T09:57:08","modified_gmt":"2023-02-28T12:57:08","slug":"artigos","status":"publish","type":"page","link":"https:\/\/comsefaz.org.br\/novo\/artigos\/","title":{"rendered":"Artigos"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"41\" class=\"elementor elementor-41\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"has_eae_slider elementor-element elementor-element-1fde359 e-flex e-con-boxed e-con e-parent\" data-eae-slider=\"68511\" data-id=\"1fde359\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-bfd8703 elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"bfd8703\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInDown&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Artigos<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"has_eae_slider elementor-element elementor-element-af32706 e-flex e-con-boxed e-con e-parent\" data-eae-slider=\"97289\" data-id=\"af32706\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e76ab81 elementor-posts--thumbnail-top elementor-grid-3 elementor-grid-tablet-2 elementor-grid-mobile-1 elementor-widget elementor-widget-posts\" data-id=\"e76ab81\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;custom_row_gap&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:40,&quot;sizes&quot;:[]},&quot;custom_columns&quot;:&quot;3&quot;,&quot;custom_columns_tablet&quot;:&quot;2&quot;,&quot;custom_columns_mobile&quot;:&quot;1&quot;,&quot;custom_row_gap_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;custom_row_gap_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"posts.custom\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t      <div class=\"ecs-posts elementor-posts-container elementor-posts   elementor-grid elementor-posts--skin-custom\" data-settings=\"{&quot;current_page&quot;:1,&quot;max_num_pages&quot;:3,&quot;load_method&quot;:&quot;numbers_and_prev_next&quot;,&quot;widget_id&quot;:&quot;e76ab81&quot;,&quot;post_id&quot;:41,&quot;theme_id&quot;:41,&quot;change_url&quot;:false,&quot;reinit_js&quot;:false}\">\n      \t\t<article id=\"post-16056\" class=\"elementor-post elementor-grid-item ecs-post-loop post-16056 post type-post status-publish format-standard has-post-thumbnail hentry category-artigos\">\n\t\t\t\t<div data-elementor-type=\"loop\" data-elementor-id=\"7487\" class=\"elementor elementor-7487 post-16056 post type-post status-publish format-standard has-post-thumbnail hentry category-artigos\" data-elementor-post-type=\"elementor_library\">\n\t\t\t<style>#post-16056 .elementor-7487 .elementor-element.elementor-element-1c5c92a:not(.elementor-motion-effects-element-type-background), #post-16056 .elementor-7487 .elementor-element.elementor-element-1c5c92a > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-image: url(\"https:\/\/comsefaz.org.br\/novo\/wp-content\/uploads\/2026\/07\/post_2_2.png\");}<\/style><div class=\"has_eae_slider elementor-element elementor-element-1c5c92a e-flex e-con-boxed e-con e-parent\" data-eae-slider=\"16619\" data-id=\"1c5c92a\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"has_eae_slider elementor-element elementor-element-d721ad4 e-flex e-con-boxed e-con e-parent\" data-eae-slider=\"68405\" data-id=\"d721ad4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-afb3688 e-transform elementor-widget elementor-widget-heading\" data-id=\"afb3688\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_transform_translateY_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:10,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/comsefaz.org.br\/novo\/o-novo-ciclo-fiscal-dos-estados-exige-cautela\/\" target=\"_blank\">O novo ciclo fiscal dos estados exige cautela<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6d1333c elementor-widget elementor-widget-heading\" data-id=\"6d1333c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/comsefaz.org.br\/novo\/o-novo-ciclo-fiscal-dos-estados-exige-cautela\/\" target=\"_blank\">Em artigo especial, Carin Deda, C\u00e9lia Carvalho, Jo\u00e3o Marques e Robertos Matos defendem que, para continuar exercendo o papel de motor do crescimento econ\u00f4mico,...<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d943532 elementor-widget elementor-widget-post-info\" data-id=\"d943532\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-532e55c elementor-inline-item\" itemprop=\"author\">\n\t\t\t\t\t\t<a href=\"https:\/\/comsefaz.org.br\/novo\/author\/comsefaz\/\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-user-circle\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-author\">\n\t\t\t\t\t\t\t\t\t\tcomsefaz\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t<\/li>\n\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-7e3a21e elementor-inline-item\" itemprop=\"datePublished\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-calendar-alt\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-date\">\n\t\t\t\t\t\t\t\t\t\t<time>06\/07\/2026<\/time>\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/article>\n\t\t\t\t<article id=\"post-15875\" class=\"elementor-post elementor-grid-item ecs-post-loop post-15875 post type-post status-publish format-standard has-post-thumbnail hentry category-artigos\">\n\t\t\t\t<div data-elementor-type=\"loop\" data-elementor-id=\"7487\" class=\"elementor elementor-7487 post-15875 post type-post status-publish format-standard has-post-thumbnail hentry category-artigos\" data-elementor-post-type=\"elementor_library\">\n\t\t\t<style>#post-15875 .elementor-7487 .elementor-element.elementor-element-1c5c92a:not(.elementor-motion-effects-element-type-background), #post-15875 .elementor-7487 .elementor-element.elementor-element-1c5c92a > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-image: url(\"https:\/\/comsefaz.org.br\/novo\/wp-content\/uploads\/2026\/06\/magnific_fotografia-com-sobreposic_LUvzKCMswO-2.png\");}<\/style><div class=\"has_eae_slider elementor-element elementor-element-1c5c92a e-flex e-con-boxed e-con e-parent\" data-eae-slider=\"14688\" data-id=\"1c5c92a\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"has_eae_slider elementor-element elementor-element-d721ad4 e-flex e-con-boxed e-con e-parent\" data-eae-slider=\"68405\" data-id=\"d721ad4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-afb3688 e-transform elementor-widget elementor-widget-heading\" data-id=\"afb3688\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_transform_translateY_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:10,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/comsefaz.org.br\/novo\/novas-estrategias-de-desenvolvimento-regional-o-papel-do-fndr-e-do-fundos-soberanos-no-pos-reforma-tributaria\/\" target=\"_blank\">Novas estrat\u00e9gias de desenvolvimento regional: o papel do FNDR e do fundos soberanos no p\u00f3s-reforma tribut\u00e1ria<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6d1333c elementor-widget elementor-widget-heading\" data-id=\"6d1333c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/comsefaz.org.br\/novo\/novas-estrategias-de-desenvolvimento-regional-o-papel-do-fndr-e-do-fundos-soberanos-no-pos-reforma-tributaria\/\" target=\"_blank\">T\u00e9cnicos da Fazenda do Paran\u00e1, assinam artigo sobre a import\u00e2ncia dos fundos para o desenvolvimento regional no Brasil...<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d943532 elementor-widget elementor-widget-post-info\" data-id=\"d943532\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-532e55c elementor-inline-item\" itemprop=\"author\">\n\t\t\t\t\t\t<a href=\"https:\/\/comsefaz.org.br\/novo\/author\/comsefaz\/\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-user-circle\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-author\">\n\t\t\t\t\t\t\t\t\t\tcomsefaz\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t<\/li>\n\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-7e3a21e elementor-inline-item\" itemprop=\"datePublished\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-calendar-alt\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-date\">\n\t\t\t\t\t\t\t\t\t\t<time>15\/06\/2026<\/time>\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/article>\n\t\t\t\t<article id=\"post-15756\" class=\"elementor-post elementor-grid-item ecs-post-loop post-15756 post type-post status-publish format-standard has-post-thumbnail hentry category-artigos category-noticias\">\n\t\t\t\t<div data-elementor-type=\"loop\" data-elementor-id=\"7487\" class=\"elementor elementor-7487 post-15756 post type-post status-publish format-standard has-post-thumbnail hentry category-artigos category-noticias\" data-elementor-post-type=\"elementor_library\">\n\t\t\t<style>#post-15756 .elementor-7487 .elementor-element.elementor-element-1c5c92a:not(.elementor-motion-effects-element-type-background), #post-15756 .elementor-7487 .elementor-element.elementor-element-1c5c92a > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-image: url(\"https:\/\/comsefaz.org.br\/novo\/wp-content\/uploads\/2026\/05\/WhatsApp-Image-2026-05-28-at-10.16.02.jpeg\");}<\/style><div class=\"has_eae_slider elementor-element elementor-element-1c5c92a e-flex e-con-boxed e-con e-parent\" data-eae-slider=\"27291\" data-id=\"1c5c92a\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"has_eae_slider elementor-element elementor-element-d721ad4 e-flex e-con-boxed e-con e-parent\" data-eae-slider=\"68405\" data-id=\"d721ad4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-afb3688 e-transform elementor-widget elementor-widget-heading\" data-id=\"afb3688\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_transform_translateY_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:10,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/comsefaz.org.br\/novo\/como-os-impostos-financiam-direitos-e-reduzem-desigualdades\/\" target=\"_blank\">Como os impostos financiam direitos e reduzem desigualdades<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6d1333c elementor-widget elementor-widget-heading\" data-id=\"6d1333c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/comsefaz.org.br\/novo\/como-os-impostos-financiam-direitos-e-reduzem-desigualdades\/\" target=\"_blank\">Aconteceu nesta quinta-feira (28) uma campanha de liquida\u00e7\u00f5es comerciais que anunciam pre\u00e7os menores de mercadorias, como ocorre com diversos r\u00f3tulos em outros per\u00edodos do...<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d943532 elementor-widget elementor-widget-post-info\" data-id=\"d943532\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-532e55c elementor-inline-item\" itemprop=\"author\">\n\t\t\t\t\t\t<a href=\"https:\/\/comsefaz.org.br\/novo\/author\/comsefaz\/\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-user-circle\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-author\">\n\t\t\t\t\t\t\t\t\t\tcomsefaz\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t<\/li>\n\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-7e3a21e elementor-inline-item\" itemprop=\"datePublished\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-calendar-alt\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-date\">\n\t\t\t\t\t\t\t\t\t\t<time>28\/05\/2026<\/time>\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/article>\n\t\t\t\t<article id=\"post-15748\" class=\"elementor-post elementor-grid-item ecs-post-loop post-15748 post type-post status-publish format-standard has-post-thumbnail hentry category-artigos tag-artigo tag-cicero-melo tag-dia-livre-sem-impostos tag-educacao-fiscal tag-impostos tag-servico-publico tag-tributacao-2\">\n\t\t\t\t<div data-elementor-type=\"loop\" data-elementor-id=\"7487\" class=\"elementor elementor-7487 post-15748 post type-post status-publish format-standard has-post-thumbnail hentry category-artigos tag-artigo tag-cicero-melo tag-dia-livre-sem-impostos tag-educacao-fiscal tag-impostos tag-servico-publico tag-tributacao-2\" data-elementor-post-type=\"elementor_library\">\n\t\t\t<style>#post-15748 .elementor-7487 .elementor-element.elementor-element-1c5c92a:not(.elementor-motion-effects-element-type-background), #post-15748 .elementor-7487 .elementor-element.elementor-element-1c5c92a > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-image: url(\"https:\/\/comsefaz.org.br\/novo\/wp-content\/uploads\/2026\/05\/post_9_2.png\");}<\/style><div class=\"has_eae_slider elementor-element elementor-element-1c5c92a e-flex e-con-boxed e-con e-parent\" data-eae-slider=\"40992\" data-id=\"1c5c92a\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"has_eae_slider elementor-element elementor-element-d721ad4 e-flex e-con-boxed e-con e-parent\" data-eae-slider=\"68405\" data-id=\"d721ad4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-afb3688 e-transform elementor-widget elementor-widget-heading\" data-id=\"afb3688\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_transform_translateY_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:10,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/comsefaz.org.br\/novo\/artigo-quando-o-estado-desaparece-uma-reflexao-sobre-o-papel-dos-tributos-no-cotidiano\/\" target=\"_blank\">Artigo: Quando o Estado desaparece: uma reflex\u00e3o sobre o papel dos tributos no cotidiano<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6d1333c elementor-widget elementor-widget-heading\" data-id=\"6d1333c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/comsefaz.org.br\/novo\/artigo-quando-o-estado-desaparece-uma-reflexao-sobre-o-papel-dos-tributos-no-cotidiano\/\" target=\"_blank\">De C\u00edcero Melo &#8211; Coordenador do Gurpo de Trabalho de Educa\u00e7\u00e3o Fiscal do Confaz (GT 66) Pouqu\u00edssimos pa\u00edses no mundo abdicam da cobran\u00e7a de...<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d943532 elementor-widget elementor-widget-post-info\" data-id=\"d943532\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-532e55c elementor-inline-item\" itemprop=\"author\">\n\t\t\t\t\t\t<a href=\"https:\/\/comsefaz.org.br\/novo\/author\/comsefaz\/\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-user-circle\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-author\">\n\t\t\t\t\t\t\t\t\t\tcomsefaz\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t<\/li>\n\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-7e3a21e elementor-inline-item\" itemprop=\"datePublished\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-calendar-alt\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-date\">\n\t\t\t\t\t\t\t\t\t\t<time>28\/05\/2026<\/time>\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/article>\n\t\t\t\t<article id=\"post-14563\" class=\"elementor-post elementor-grid-item ecs-post-loop post-14563 post type-post status-publish format-standard has-post-thumbnail hentry category-artigos category-noticias tag-artigo tag-cbs tag-ibs tag-icms tag-reforma-tributaria\">\n\t\t\t\t<div data-elementor-type=\"loop\" data-elementor-id=\"7487\" class=\"elementor elementor-7487 post-14563 post type-post status-publish format-standard has-post-thumbnail hentry category-artigos category-noticias tag-artigo tag-cbs tag-ibs tag-icms tag-reforma-tributaria\" data-elementor-post-type=\"elementor_library\">\n\t\t\t<style>#post-14563 .elementor-7487 .elementor-element.elementor-element-1c5c92a:not(.elementor-motion-effects-element-type-background), #post-14563 .elementor-7487 .elementor-element.elementor-element-1c5c92a > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-image: url(\"https:\/\/comsefaz.org.br\/novo\/wp-content\/uploads\/2026\/01\/Card-Opiniao-Estadao-.jpeg\");}<\/style><div class=\"has_eae_slider elementor-element elementor-element-1c5c92a e-flex e-con-boxed e-con e-parent\" data-eae-slider=\"7211\" data-id=\"1c5c92a\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"has_eae_slider elementor-element elementor-element-d721ad4 e-flex e-con-boxed e-con e-parent\" data-eae-slider=\"68405\" data-id=\"d721ad4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-afb3688 e-transform elementor-widget elementor-widget-heading\" data-id=\"afb3688\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_transform_translateY_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:10,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/comsefaz.org.br\/novo\/opiniao-a-base-federativa-na-revolucao-tecnologica-da-reforma-tributaria\/\" target=\"_blank\">Opini\u00e3o: A base federativa na revolu\u00e7\u00e3o tecnol\u00f3gica da reforma tribut\u00e1ria<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6d1333c elementor-widget elementor-widget-heading\" data-id=\"6d1333c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/comsefaz.org.br\/novo\/opiniao-a-base-federativa-na-revolucao-tecnologica-da-reforma-tributaria\/\" target=\"_blank\">Colocar de p\u00e9 a infraestrutura tecnol\u00f3gica capaz de dar conta desta revolu\u00e7\u00e3o \u00e9 um trabalho herc\u00faleo que j\u00e1 est\u00e1 em curso h\u00e1 dois anos...<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d943532 elementor-widget elementor-widget-post-info\" data-id=\"d943532\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-532e55c elementor-inline-item\" itemprop=\"author\">\n\t\t\t\t\t\t<a href=\"https:\/\/comsefaz.org.br\/novo\/author\/comsefaz\/\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-user-circle\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-author\">\n\t\t\t\t\t\t\t\t\t\tcomsefaz\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t<\/li>\n\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-7e3a21e elementor-inline-item\" itemprop=\"datePublished\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-calendar-alt\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-date\">\n\t\t\t\t\t\t\t\t\t\t<time>26\/01\/2026<\/time>\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/article>\n\t\t\t\t<article id=\"post-14528\" class=\"elementor-post elementor-grid-item ecs-post-loop post-14528 post type-post status-publish format-standard has-post-thumbnail hentry category-artigos category-noticias\">\n\t\t\t\t<div data-elementor-type=\"loop\" data-elementor-id=\"7487\" class=\"elementor elementor-7487 post-14528 post type-post status-publish format-standard has-post-thumbnail hentry category-artigos category-noticias\" data-elementor-post-type=\"elementor_library\">\n\t\t\t<style>#post-14528 .elementor-7487 .elementor-element.elementor-element-1c5c92a:not(.elementor-motion-effects-element-type-background), #post-14528 .elementor-7487 .elementor-element.elementor-element-1c5c92a > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-image: url(\"https:\/\/comsefaz.org.br\/novo\/wp-content\/uploads\/2026\/01\/Inserir-um-titulo-2-1.png\");}<\/style><div class=\"has_eae_slider elementor-element elementor-element-1c5c92a e-flex e-con-boxed e-con e-parent\" data-eae-slider=\"99446\" data-id=\"1c5c92a\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"has_eae_slider elementor-element elementor-element-d721ad4 e-flex e-con-boxed e-con e-parent\" data-eae-slider=\"68405\" data-id=\"d721ad4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-afb3688 e-transform elementor-widget elementor-widget-heading\" data-id=\"afb3688\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_transform_translateY_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:10,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/comsefaz.org.br\/novo\/em-artigo-na-folha-de-s-paulo-presidente-do-comsefaz-destaca-trajetoria-conquistas-e-desafios-do-comite-no-aniversario-de-7-anos-da-instituicao\/\" target=\"_blank\">Em artigo na Folha de S. Paulo, presidente do Comsefaz destaca trajet\u00f3ria, conquistas e desafios do Comit\u00ea no anivers\u00e1rio de 7 anos da institui\u00e7\u00e3o<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6d1333c elementor-widget elementor-widget-heading\" data-id=\"6d1333c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/comsefaz.org.br\/novo\/em-artigo-na-folha-de-s-paulo-presidente-do-comsefaz-destaca-trajetoria-conquistas-e-desafios-do-comite-no-aniversario-de-7-anos-da-instituicao\/\" target=\"_blank\">O presidente do Comsefaz, Fl\u00e1vio C\u00e9sar Mendes de Oliveira, publicou nesta quinta-feira, 15 de janeiro, um artigo no jornal Folha de S.Paulo, destacando a...<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d943532 elementor-widget elementor-widget-post-info\" data-id=\"d943532\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-532e55c elementor-inline-item\" itemprop=\"author\">\n\t\t\t\t\t\t<a href=\"https:\/\/comsefaz.org.br\/novo\/author\/comsefaz\/\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-user-circle\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-author\">\n\t\t\t\t\t\t\t\t\t\tcomsefaz\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t<\/li>\n\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-7e3a21e elementor-inline-item\" itemprop=\"datePublished\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-calendar-alt\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-date\">\n\t\t\t\t\t\t\t\t\t\t<time>15\/01\/2026<\/time>\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/article>\n\t\t\t\t<\/div>\n\t\t\t\t<nav class=\"elementor-pagination\" role=\"navigation\" aria-label=\"Pagina\u00e7\u00e3o\">\n\t\t\t<span class=\"page-numbers prev\">&laquo; 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