REZZOAGLI, Luciano Carlos. State positioning theory in budgetary matter Case study based on tax expenditure. Revista de la Facultad de Derecho y Ciencias Políticas, [S. l.], v. 41, n. 115, p. 309–329, 2011. Disponível em: https://revistas.upb.edu.co/index.php/derecho/article/view/3702. Acesso em: 10 jul. 2026.