{"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=\"elementor-element elementor-element-1fde359 e-flex e-con-boxed e-con e-parent\" 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=\"elementor-element elementor-element-af32706 e-flex e-con-boxed e-con e-parent\" 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-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=\"elementor-element elementor-element-1c5c92a e-flex e-con-boxed e-con e-parent\" 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=\"elementor-element elementor-element-d721ad4 e-flex e-con-boxed e-con e-parent\" 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=\"elementor-element elementor-element-1c5c92a e-flex e-con-boxed e-con e-parent\" 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=\"elementor-element elementor-element-d721ad4 e-flex e-con-boxed e-con e-parent\" 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<article id=\"post-14509\" class=\"elementor-post elementor-grid-item ecs-post-loop post-14509 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-14509 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-14509 .elementor-7487 .elementor-element.elementor-element-1c5c92a:not(.elementor-motion-effects-element-type-background), #post-14509 .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\/pdvsa-1.jpg\");}<\/style><div class=\"elementor-element elementor-element-1c5c92a e-flex e-con-boxed e-con e-parent\" 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=\"elementor-element elementor-element-d721ad4 e-flex e-con-boxed e-con e-parent\" 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\/venezuela-no-contexto-geopolitico-recente-possiveis-implicacoes-para-as-financas-estaduais\/\" target=\"_blank\">Venezuela no contexto geopol\u00edtico recente: poss\u00edveis implica\u00e7\u00f5es para as finan\u00e7as estaduais<\/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\/venezuela-no-contexto-geopolitico-recente-possiveis-implicacoes-para-as-financas-estaduais\/\" target=\"_blank\">Por Norberto Ortigara[1], Jo\u00e3o Marques[2], Davidson Lessa[3] e Isabelle Pereira[4] Ainda \u00e9 prematuro afirmar qual cen\u00e1rio espec\u00edfico se materializar\u00e1 e de que forma os...<\/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>12\/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-13599\" class=\"elementor-post elementor-grid-item ecs-post-loop post-13599 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-13599 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-13599 .elementor-7487 .elementor-element.elementor-element-1c5c92a:not(.elementor-motion-effects-element-type-background), #post-13599 .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\/2025\/07\/post_8_2.png\");}<\/style><div class=\"elementor-element elementor-element-1c5c92a e-flex e-con-boxed e-con e-parent\" 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=\"elementor-element elementor-element-d721ad4 e-flex e-con-boxed e-con e-parent\" 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\/investimento-publico-e-politica-economica-assimetrias-e-desafios-a-coordenacao-federativa\/\" target=\"_blank\">Investimento p\u00fablico e pol\u00edtica econ\u00f4mica: assimetrias e desafios \u00e0 coordena\u00e7\u00e3o federativa<\/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\/investimento-publico-e-politica-economica-assimetrias-e-desafios-a-coordenacao-federativa\/\" target=\"_blank\">A contribui\u00e7\u00e3o dos estados brasileiros no financiamento do desenvolvimento nacional tem crescido ao longo dos \u00faltimos anos. Mesmo com menor autonomia e capacidade fiscal...<\/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>11\/07\/2025<\/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-13580\" class=\"elementor-post elementor-grid-item ecs-post-loop post-13580 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-13580 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-13580 .elementor-7487 .elementor-element.elementor-element-1c5c92a:not(.elementor-motion-effects-element-type-background), #post-13580 .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\/2025\/07\/Imagem-do-WhatsApp-de-2025-07-08-as-15.54.54_0b470a5c.jpg\");}<\/style><div class=\"elementor-element elementor-element-1c5c92a e-flex e-con-boxed e-con e-parent\" 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=\"elementor-element elementor-element-d721ad4 e-flex e-con-boxed e-con e-parent\" 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\/investimento-publico-no-brasil-protagonismo-estadual\/\" target=\"_blank\">Investimento p\u00fablico no Brasil: protagonismo estadual<\/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\/investimento-publico-no-brasil-protagonismo-estadual\/\" target=\"_blank\">Por Carin Deda*, Jo\u00e3o Marques** e C\u00e9lia Carvalho*** Em meio \u00e0 complexidade do cen\u00e1rio fiscal brasileiro, uma tend\u00eancia silenciosa, mas determinante, tem se consolidado:...<\/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>08\/07\/2025<\/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-11165\" class=\"elementor-post elementor-grid-item ecs-post-loop post-11165 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-11165 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-11165 .elementor-7487 .elementor-element.elementor-element-1c5c92a:not(.elementor-motion-effects-element-type-background), #post-11165 .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\/2024\/06\/cidadania-fiscal.png\");}<\/style><div class=\"elementor-element elementor-element-1c5c92a e-flex e-con-boxed e-con e-parent\" 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=\"elementor-element elementor-element-d721ad4 e-flex e-con-boxed e-con e-parent\" 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\/comsefaz-reforca-importancia-dos-tributos-para-a-sociedade\/\" target=\"_blank\">Cidadania Fiscal: educar para entender<\/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\/comsefaz-reforca-importancia-dos-tributos-para-a-sociedade\/\" target=\"_blank\">Segmentos privilegiados da sociedade alimentam no imagin\u00e1rio coletivo uma ideia distorcida sobre o que s\u00e3o e qual a import\u00e2ncia dos tributos. 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