SCHOOF, D. . Tax estimation, budget and financial planning in the Federal Republic of Germany. Revista Centroamericana de Administración Pública, [S. l.], n. 37, p. 117–128, 1999. Disponível em: https://ojs.icap.ac.cr/index.php/RCAP/article/view/458. Acesso em: 22 jul. 2024.