“The Burden of the State: Excessive Taxation and Its Impact on Quality of Life – A Critical Perspective on PEC 45/2019 and Complementary Law 214/2025” (2025) Anais do Congresso Brasileiro de Processo Coletivo e Cidadania, 13(13), pp. 478–501. Available at: https://revistas.unaerp.br/cbpcc/article/view/3968 (Accessed: 27 August 2026).