5RICARDO DA COSTA NUNES & SELENE PERES P. NUNES, 2000, Revenue Sharing: A Problem of Federalism in Brazil, Brazilian Journal of Political Economy, 20(80).
7SECRETARIA DA RECE1TA FEDERAL, 2002, Tax System and Administration in Brazil- An Overview,, Federal Revenue Service, General Coordination of Tax Policy, Tax Study 8, Brasilia.
8South Africa's Request Document for Observership in the OECD's Committee on Financial Affairs￡≠ Country Information.
9南非税收服务局(SARS)网上公布资料.
10Fiscal Decentralization in South Africa，Ismail Momoniat，《世界银行工作报告(2005)》.
