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		| Fabiana  Rocha | 
	
		| University of São Paulo | 
	
		| frocha@usp.br | 
	
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		| Av. Prof. Luciano Gualberto, 908 | 
	
		| São Paulo, 05508010, Brasil | 
	
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		| 1130915965(Phone) | 
	
		| 1130915965(Fax) | 
	
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		| Second Author: 
 
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		| Plinio  Portela de Oliveira | 
	
		| Brazilian National Treasury Secretariat | 
	
		| plinio.oliveira@fazenda.gov.br | 
	
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		| Third Author: 
 
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		| Janete  Duarte | 
	
		| Brazilian National Treasury Secretariat | 
	
		| janete.duarte@fazenda.gov.br | 
	
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		| Fourth Author: 
 
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		| Sérgio Ricardo  de Brito Gadelha | 
	
		| Brazilian National Treasury Secretariat | 
	
		| sergio.gadelha@fazenda.gov.br | 
	
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		| Five Author: 
 
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		| Luis Felipe  Vital Nunes Pereira | 
	
		| Brazilian National Treasury Secretariat | 
	
		| luis.n.pereira@fazenda.org.br | 
	
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		| http:// | 
	
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