SEFAZ-SP Auditor Fiscal (AFRE) cheat sheet

Text interpretation: the correct answer must be verifiable from the text itself; any inference beyond explicit statements or strict logical implication is unsupported.

Cohesion vs. coherence: cohesion is the surface linking of sentences (pronouns, conjunctions, lexical repetition); coherence is the global semantic unity and logical consistency of the text.

Concessive conjunctions (embora, ainda que, mesmo que, se bem que) introduce a clause that concedes a fact contrary to the main clause; they take the subjunctive.

Causal conjunctions (porque, já que, uma vez que, visto que) introduce the cause; 'porque' answers 'why', while 'pois' in post-position is conclusive/explanatory.

Conjunction 'como' in initial position usually means cause ('Como chovia, não saímos'); in comparison it introduces the term of comparison.

Pronoun placement: proclisis is mandatory after words that attract the clitic (não, nunca, que, quem, quando, já, também, todo, em + gerund), and in subordinate clauses.

Mesoclisis occurs only in the future tense of the indicative (amar-te-ei, dir-se-ia) and is rare; enclisis is the unmarked default in affirmative main clauses.

Crase: mandatory before feminine nouns preceded by article 'a' when the verb or noun requires 'a' (assistir a, referir-se a, ir a); forbidden before masculine nouns, verbs, and proper names without article.

Regency: 'assistir' = to witness (assistir a); 'visar' = to aim at (visar a); 'implicar' = to entail (implicar em, no preposition in the sense of causing).

Punctuation: a comma cannot separate subject from verb or verb from its direct object; commas mark appositives, vocatives, explanatory clauses, and coordinate clauses that are not linked by 'e'.

Accounting equation: Assets = Liabilities + Equity (Patrimônio Líquido); every transaction preserves the equality.

Double-entry: each debit has an equal credit; debits increase assets and expenses, credits increase liabilities, equity, and revenues.

Accrual basis (regime de competência): revenues are recognized when earned and expenses when incurred, independent of cash movement.

Depreciation straight-line: (cost − residual value) / useful life; units-of-production: (cost − residual) × (period output / total expected output).

Inventory: perpetual system records each movement; periodic system determines cost of goods sold only at period end.

Brazilian public accounting follows the PCASP (Plano de Contas Aplicado ao Setor Público), organized by nature of information: budgetary, patrimonial, and control.

Budgetary cycle (ciclo orçamentário): elaboration, approval (legislative), execution (commitment, liquidation, payment), and evaluation/control.

Stages of public expenditure: empenho (commitment), liquidação (verification of the delivered good/service), and pagamento (payment); the commitment precedes liquidation.

Public-sector financial statements: Balanço Orçamentário, Balanço Financeiro, Balanço Patrimonial, and Demonstração das Variações Patrimoniais (DVP).

LRF (LC 101/2000) fiscal limits: personnel expenditure ≤ 60% of RCL for the Union, 60% for states, 60% for municipalities; debt limits are set by the Senate.

Tax legality (CF art. 150, I): no tax may be created or increased except by law; exceptions are tariff adjustments and regulatory acts within legal limits.

Anteriority: a tax that creates or increases a burden may only be collected in the following fiscal year (art. 150, III, 'b'), subject to exceptions (II, IPI, IOF, extraordinary).

Nonagesimal period (art. 150, III, 'c'): a minimum of 90 days between the law that creates/increases a tax and its collection.

Tax types: impostos (non-earmarked), taxas (linked to police power or a specific public service), contribuições de melhoria (linked to public works that raise property value).

Competence: the Union creates IR, IPI, IOF, ITR, export/import taxes; states create ICMS, IPVA, ITCMD; municipalities create ISS, IPTU, ITBI.

CTN art. 97 lists the elements of the tax obligation that require a law: taxable event, taxpayer, base, rate, and penalties.

Tax obligation: main (payment of the tax) and accessory (duties such as issuing invoices and keeping records); accessory obligations are independent of the main one.

Solidarity (CTN art. 124): two or more taxpayers may be jointly liable; payment by one releases the others.

Tax evasion vs. elision: evasion presupposes a taxable event that occurred; elision presupposes conduct that prevents the taxable event from occurring.

Commercial law: the company (sociedade empresária) is an entrepreneur; the simple society (sociedade simples) is registered at the civil registry, not the Junta Comercial.

ICMS is non-cumulative: the tax due is calculated by offsetting the debit on outputs against credits on inputs (CF art. 155, §2º, I).

ICMS rates: internal rates are set by each state; interstate rates are 12% (general) and 7% (South/Southeast to North/Northeast/Center-West); exports are exempt.

ICMS-ST (substitution): the taxpayer is the substitute (usually industry/importer), who collects the tax on the entire chain up to the final consumer.

ICMS taxable event: circulation of goods, interstate and intercity transport, and communication services; it does not fall on municipal services or on the transfer of fixed assets.

Tax base for ICMS: the value of the merchandise, plus freight, insurance, and charges, less unconditional discounts.

IPVA: annual tax on motor vehicles; the taxpayer is the owner; rates vary by state; exemptions include official vehicles and, in some states, vehicles over 20 years old.

ITCMD: tax on causa mortis transmission and on donations; the taxpayer is the heir/donee; the base is the value of the transmitted property; rates are set by the state.

ICMS tax credit is not allowed on goods for final consumption or on fixed assets (except in specific cases of the ICMS-Ativo Imobilizado regime).

Simples Nacional: unified regime with a single collection of federal, state, and municipal taxes; ICMS is included in the DAS and distributed by the Simples Nacional portal.

Fiscal audit (lançamento): the tax authority verifies the taxable event, determines the taxpayer, and formalizes the tax due by means of an assessment (auto de infração).

Assessment types: ex officio (when the taxpayer fails to assess, omits, or misstates), by declaration (based on the taxpayer's own return), and by arbitration.

The auto de infração must contain the facts, the legal basis, the calculation, and the penalty; defects in essential elements render the act null.

Prescription: the tax credit expires 5 years after the taxable event (CTN art. 173, I) or 5 years after collection becomes due (art. 150, §4º) when the taxpayer files a return.

Decadence vs. prescription: decadence extinguishes the right to assess (lançar); prescription extinguishes the right to collect (cobrar) the already-assessed credit.

Tax audit techniques: cross-checking information (declarations vs. accounting records), analysis of the CNAE/CFOP, and reconciliation of invoices with the tax bookkeeping.

Sampling and materiality: auditors prioritize high-value or high-risk transactions; sampling must be documented and representative.

Audit evidence: documentary (invoices, books), physical (inventory counting), and testimonial; documentary evidence is the primary basis for the tax assessment.

Fiscal inspection powers: the auditor may access books, documents, and the establishment, subject to the taxpayer's rights and judicial reservation for domicile.

GDP (product approach): GDP = C + I + G + (X − M), where C = consumption, I = investment, G = government spending, X = exports, M = imports.

Nominal vs. real GDP: real GDP is calculated at constant prices; the GDP deflator = (nominal GDP / real GDP) × 100.

Public revenue: originary (patrimonial, from state assets) and derived (taxes, fees, contributions); derived is divided into tax and non-tax.

Fiscal balance: primary result excludes interest expense; nominal result includes it; a primary surplus reduces the net debt.

Public debt: the net debt (DBGG) measures the consolidated public sector's liabilities net of assets; the gross debt (DCGG) does not deduct assets.

Tax elasticity: the relationship between the percentage change in tax revenue and the percentage change in GDP; elasticity > 1 means revenue grows faster than GDP.

Laffer curve: shows that beyond a certain rate, an increase in the tax rate reduces total revenue.

Fiscal federalism: the Union collects most taxes and transfers part of the revenue to states and municipalities via the FPE (21.5%) and FPM (22.5%) funds.

Regressivity: a tax is regressive when it weighs proportionally more on lower incomes (e.g., indirect consumption taxes).

Validity: an argument is valid if it is impossible for the premises to be true and the conclusion false; validity concerns form, not the truth of the premises.

Modus ponens: (P → Q) ∧ P ⇒ Q; modus tollens: (P → Q) ∧ ¬Q ⇒ ¬P; both are valid forms.

Affirming the consequent (P → Q, Q, therefore P) and denying the antecedent (P → Q, ¬P, therefore ¬Q) are invalid fallacies.

Contrapositive: (P → Q) is logically equivalent to (¬Q → ¬P); the converse (Q → P) is not equivalent.

De Morgan: ¬(P ∧ Q) = ¬P ∨ ¬Q; ¬(P ∨ Q) = ¬P ∧ ¬Q.

Mean, median, mode: the mean is sensitive to outliers; the median is robust; the mode is the most frequent value.

Variance: population σ² = Σ(xᵢ − μ)²/N; sample s² = Σ(xᵢ − x̄)²/(n − 1); standard deviation is the square root of the variance.

Normal distribution: 68% of the data within 1 σ, 95% within 2 σ, 99.7% within 3 σ; the distribution is symmetric about the mean.

Correlation does not imply causation; the Pearson coefficient r ranges from −1 to +1 and measures only the strength of a linear relationship.

Principles of public administration (CF art. 37): legality, impersonality, morality, publicity, and efficiency; the LIMPE mnemonic.

Administrative act attributes: presumption of legitimacy, enforceability (autoexecutoriedade), and imperativeness (imperatividade); these do not apply to all acts.

Administrative act elements: subject/competence, object, form, motive, and purpose; the purposes of the act are binding and cannot be changed (teoria do desvio de finalidade).

Annulment vs. revocation: annulment (anulação) removes an illegal act with retroactive effect; revocation (revogação) removes a lawful but inconvenient act with ex nunc effect.

Statute of limitations for annulment: 5 years for acts that create favorable rights for the beneficiary (Lei 9.784/99, art. 54), save proven bad faith.

Public tenders: Lei 14.133/2021 establishes the modalities of concorrência, concurso, leilão, diálogo competitivo, and pregão; convite and tomada de preços were extinguished.

Administrative improbity: Lei 8.429/92 (amended by Lei 14.230/2021) requires intent (dolo) for the typical acts of improbity.

Public civil servants: stability (estabilidade) is acquired after 3 years of effective exercise, with a favorable performance evaluation (CF art. 41).

Administrative contracts: the administration may unilaterally change the contract (ius variandi) within legal limits and may terminate it for public interest, with compensation.

Verbal agreement: the verb agrees with the subject; with 'haver' (existential) it is impersonal and stays in the third person singular (houve problemas).

Verbal voice: active, passive (analytic with 'ser' + participle, or synthetic with the pronoun 'se'), and reflexive; the passive 'se' takes a plural verb with a plural subject.

Nominal agreement: adjectives agree in gender and number with the noun; 'meio' as an adverb (meio cansada) is invariant, but as a numeral (meia hora) it varies.

Word formation: prefixation (in-, des-), suffixation (-ção, -mente), parasynthesis (prefix + suffix together), and compounding (guarda-chuva).

Figures of language: metaphor (implicit comparison), metonymy (substitution by contiguity), hyperbole (exaggeration), and irony (opposite meaning).

Textual types: narrative (events in time), descriptive (characteristics), expository (explanation), and argumentative (defense of a thesis with evidence).

Cohesive devices: anaphora (reference back), cataphora (reference forward), ellipsis (omission), and lexical substitution (synonyms, hypernyms).

Orthography: 'porque' (cause, in one word), 'por que' (in questions or = pelo qual), 'porquê' (noun, with an accent), and 'por quê' (at the end of a sentence).

Verb tense: the imperfect indicates habitual or continuous past action; the perfect indicates a completed action; the pluperfect indicates an action prior to another past action.

Balance sheet classification: assets are classified as current (realizable within 12 months) and non-current (long-term, investments, fixed assets, intangibles).

Provisions vs. contingencies: a provision is recognized when the obligation is probable and measurable; a contingent asset is not recognized.

Revenue recognition (CPC 47): revenue is recognized when control of the good or service is transferred to the customer.

Leasing (CPC 06/IFRS 16): the lessee recognizes a right-of-use asset and a lease liability, except for short-term and low-value leases.

Cash flow statement: operating, investing, and financing activities; depreciation is added back to net income in the operating section (indirect method).

Working capital: CCL = current assets − current liabilities; an increase in CCL indicates improved short-term liquidity.

Financial ratios: liquidity (current = AC/PC), indebtedness (third-party capital / total assets), and profitability (net margin = net income / net revenue).

Public accounting: the Balanço Orçamentário shows budgeted vs. executed revenue and expenditure; the Balanço Financeiro shows cash inflows and outflows.

Public accounting: the DVP shows variations in equity (increases and decreases) and is equivalent to the income statement in the private sector.

Tax obligation liability: the taxpayer (contribuinte) has a direct relationship with the taxable event; the responsible party (responsável) has an indirect relationship (CTN arts. 121–138).

Substitution (CTN art. 150, §7º): the law may attribute to a third party the condition of responsible for the tax credit corresponding to a subsequent taxable event.

Tax credit suspension: moratorium and administrative/judicial challenge (CTN art. 151); exclusion: exemption, non-incidence, and immunity (art. 175).

Extinction of the tax credit: payment, compensation, prescription, and conversion of a fine into a tax base (CTN art. 156).

Tax immunity (CF art. 150, VI): reciprocal treatment between entities, temples, political parties, and books/newspapers; it is a constitutional limitation on the power to tax.

CTN art. 98: treaties and international conventions prevail over internal legislation, and subsequent internal law revokes or modifies the treaty.

Business law: the entrepreneur exercises professional economic activity in an organized manner; registration at the Junta Comercial is a constitutive act for the empresário.

Commercial obligations: the invoice (nota fiscal) is an accessory obligation; its omission may trigger a fine, but not the main tax obligation.

Tax crimes (Lei 8.137/90): suppressing or reducing tax by fraud is a crime; the payment of the tax before the complaint extinguishes punishability (art. 34 of Lei 9.249/95).

ICMS incidence on import: the tax is due on the entry of imported goods, with the importer as taxpayer and the customs value plus expenses as the base.

ICMS credit transfer: credits may be transferred only in the cases provided by law (e.g., saldo credor acumulado on exports), with prior authorization from the tax authority.

ICMS fixed amount (regime especial): some states adopt a fixed amount for small taxpayers, replacing the proportional calculation.

IPVA: the base is the market value of the vehicle, and the rate is set by each state; the tax is due annually, and the taxpayer is the owner.

IPVA exemptions: vehicles of the Union, states, municipalities, and diplomatic missions; in São Paulo, vehicles over 20 years old are exempt.

ITCMD in São Paulo: the rate is 4% (Lei 10.705/2000), and the base is the value of the property transmitted; the tax is due on the death or donation.

ITCMD and the estate: the inventory must be completed within 60 days for the assessment, and the tax must be paid before the final judgment.

ICMS and interstate transport: the tax is due on the transport service, with the taxpayer being the carrier and the base being the freight value.

Tax benefits (benefícios fiscais): the granting requires a specific law and a CONFAZ agreement (CF art. 155, §2º, XII, 'g'), except for unilateral acts under art. 155, §2º, §5º.

Tax audit planning: definition of scope, risk analysis, sampling, and preparation of the work plan; the auditor must document the procedures.

The auto de infração must be clear and precise, with the description of the facts, the legal basis, the calculation of the tax, and the penalty applied.

Nullity of the auto de infração: absence of the legal basis, error in the calculation, or lack of the taxpayer's identification renders the act null.

Administrative defense: the taxpayer may file a defense within 30 days (state law), with a hierarchical appeal and a special appeal to the Taxpayers' Council.

Tax confidentiality: the auditor may not disclose the taxpayer's economic and financial data, except in the cases provided by law.

Cross-checking: comparison of the tax bookkeeping with the invoices issued, the EFD (digital tax bookkeeping), and the taxpayer's bank statements.

Prescription in tax execution: 5 years from the final decision, with interruption by the filing of the execution and by the acts of collection.

Tax audit report: must contain the facts, the evidence, the legal basis, and the conclusion, and it grounds the auto de infração.

Fiscal inspection in the establishment: the auditor may request books and documents, and the taxpayer must keep them for 5 years (CTN art. 173).

Tax incidence: the economic burden of a tax falls on the agent with the least elasticity of supply/demand; the statutory taxpayer may not bear the burden.

Tax progressivity: the rate increases as the tax base increases (IR); regressivity: the rate decreases or is fixed (indirect taxes).

Public expenditure: current (personnel, interest) and capital (investments); capital expenditure expands the productive capacity of the economy.

Fiscal policy: expansionary (increased spending or reduced taxes) and contractionary (reduced spending or increased taxes); the multiplier measures the effect on GDP.

Tax evasion vs. avoidance: evasion is illegal (fraud); avoidance is the use of legal means to reduce the tax burden (elision).

Public budget: the PPA (multi-year plan), the LDO (budget guidelines), and the LOA (annual budget); the LDO guides the elaboration of the LOA.

Fiscal responsibility: the LRF establishes limits for personnel, debt, and credit operations, and requires fiscal targets and transparency.

Tax structure: direct taxes fall on income and wealth; indirect taxes fall on consumption and are included in the price of goods.

Public debt sustainability: the debt/GDP ratio depends on the primary result, the interest rate, and GDP growth (the snowball effect).

Proposition: a declarative sentence that can be true or false; questions, commands, and exclamations are not propositions.

Logical connectives: conjunction (∧, true only if both are true), disjunction (∨, false only if both are false), conditional (→, false only if the antecedent is true and the consequent is false).

Tautology: a proposition that is always true (P ∨ ¬P); contradiction: always false (P ∧ ¬P).

Quantifiers: universal (∀) and existential (∃); the negation of ∀x P(x) is ∃x ¬P(x); the negation of ∃x P(x) is ∀x ¬P(x).

Probability: P(A) = favorable cases / total cases; P(A ∪ B) = P(A) + P(B) − P(A ∩ B); P(A|B) = P(A ∩ B)/P(B).

Bayes' theorem: P(A|B) = P(B|A) × P(A) / P(B); it updates the prior probability with the likelihood of the evidence.

Combinatorics: permutation (order matters, no repetition: n!), combination (order does not matter: C(n,k) = n!/[k!(n−k)!]).

Hypothesis testing: the null hypothesis (H0) is rejected when the p-value is less than the significance level (α); a type I error rejects a true H0.

Data analysis: mean, median, and mode measure central tendency; variance, standard deviation, and coefficient of variation measure dispersion.

Public administration: direct (organs of the central entity) and indirect (autarchies, public foundations, state companies, mixed-capital companies).

Hierarchy and disciplinary power: the administration may supervise and punish subordinates; the disciplinary power is exercised in a motivated manner, with a defense.

Public office: creation and extinction by law; the civil servant occupies a public office and is subject to a statutory regime (regime estatutário).

Administrative improbity: the acts listed in Lei 8.429/92 require intent (dolo) and may result in loss of office, suspension of political rights, and a fine.

Public tender: the notice (edital) binds the administration; the candidate has a right to the position only after approval within the number of vacancies.

Administrative contract: the administration may apply penalties, hear the defense, and terminate unilaterally in the public interest, with prior compensation.

Public-private partnership (Lei 11.079/2004): sponsored concession and administrative concession; the term is 5 to 35 years, and the minimum value is R$ 10 million.

Administrative process (Lei 9.784/99): the administration must act with motivation, publicity, and a defense, and must decide within 30 days when the law does not set a period.

Prescription of disciplinary action: 5 years for the Union (Lei 8.112/90, art. 142), counted from the knowledge of the fact, with interruption by the opening of the process.

Coordination: syndetic (with a conjunction) and asyndetic (without a conjunction); the comma replaces the conjunction in asyndetic coordination.

Subordination: substantive (subject, object, predicative), adjective (restrictive and explanatory), and adverbial (causal, concessive, conditional, temporal, final, consecutive, comparative, proportional).

Restrictive vs. explanatory adjective clause: the restrictive one has no comma and restricts the meaning; the explanatory one has a comma and adds information.

Direct vs. indirect speech: indirect speech shifts the verb tense and pronouns (present → imperfect, future → conditional).

Ambiguity: occurs when a word or structure allows more than one interpretation; the pronoun 'se' and the possessive 'seu' are common sources.

Textual inference: the reader must distinguish what is stated (explicit) from what is presupposed (implicit) and from what is implied (inference).

Argumentation: a thesis, arguments (evidence, authority, exemplification), and a conclusion; the refutation anticipates counterarguments.

Formal writing: avoid colloquialisms, use the standard norm, and prefer nominal concordance and the correct regency.

Punctuation: the colon introduces an enumeration, an explanation, or a speech; the semicolon separates items of an enumeration or long clauses.

Accounting principles: entity, continuity, opportunity, prudence, accrual, and original value; the entity principle separates the owner's assets from the company's.

Chart of accounts: assets (1), liabilities (2), equity (3), revenues (4), expenses (5); the debit/credit mechanics follow the nature of the account.

Trial balance: debit and credit balances; it verifies the arithmetic equality of the entries but not the absence of errors.

Closing entries: transfer revenues and expenses to the income statement and then to equity; the balance sheet is prepared after closing.

Cost of goods sold: CMV = initial inventory + purchases − final inventory; the perpetual system calculates it at each sale.

Public accounting: the PCASP uses the nature of the information (budgetary, patrimonial, control) and the nature of the account (assets, liabilities, equity, revenues, expenses).

Public balance sheet: assets (current and non-current) and liabilities (current and non-current) plus equity; budgetary accounts are recorded in the control system.

Public revenue stages: forecast (previsão), collection (lançamento), collection (arrecadação), and deposit (recolhimento).

Public accounting: the Balanço Financeiro reconciles the balance of the previous year with the balance for the following year, showing cash inflows and outflows.

Tax legality and the principle of reserve of law: the creation and increase of taxes require a law; the elements of the tax obligation are reserved to the law (CTN art. 97).

Tax equality: the law must treat taxpayers with equal economic capacity equally; the classification criterion must be reasonable.

Non-retroactivity: the law applies to future facts, except when it is expressly retroactive and does not violate acquired rights.

Tax immunity: it is a constitutional rule that excludes the power to tax; exemption is an infraconstitutional rule that excludes the tax credit.

Tax obligation: the taxable event triggers the obligation; the credit is constituted by the assessment (lançamento).

Assessment modalities: ex officio (the authority assesses), declaration (the taxpayer assesses) and arbitration (the authority arbitrates the base).

Active and passive subjects: the active subject is the entity with the power to demand the tax (Union, state, municipality); the passive subject is the taxpayer.

Commercial law: the company name (firma) and the trade name (denominação) identify the entrepreneur; the registration at the Junta Comercial is constitutive.

Tax crimes: the payment of the tax before the complaint extinguishes punishability; the parcelamento suspends the prescription.

ICMS: the taxable event is the circulation of goods, the interstate and intercity transport service, and the communication service, even if the service starts abroad.

ICMS: the taxpayer is the merchant, the importer, the carrier, and the communication provider; the responsible party is the one who performs the taxable event.

ICMS: the base is the value of the transaction, including freight, insurance, and charges, and excluding unconditional discounts.

ICMS: the rate is set by the state for internal operations; the interstate rate is 12% or 7%, depending on the region of origin and destination.

ICMS: the credit is offset with the debit; the balance is collected within the period set by the state regulation.

IPVA: the taxable event is the ownership of the vehicle; the taxpayer is the owner; the base is the market value; the rate is set by the state.

ITCMD: the taxable event is the transmission causa mortis and the donation; the taxpayer is the heir or donee; the base is the value of the property transmitted.

ITCMD: the rate is set by the state; in São Paulo it is 4%, and the tax is due within 60 days of the death or donation.

ICMS benefits: the granting requires a law and a CONFAZ agreement, except in the cases of CF art. 155, §2º, XII, 'g'.

Tax audit: the auditor verifies the taxable event, determines the taxpayer, and formalizes the credit by means of the assessment.

Assessment by declaration: the taxpayer declares and the authority reviews; if there is an error, the authority may correct it ex officio.

Assessment ex officio: occurs when the taxpayer fails to declare, declares incorrectly, or omits information; the authority arbitrates the base.

Auto de infração: must contain the facts, the legal basis, the calculation, and the penalty; the absence of an essential element renders it null.

Defense: the taxpayer has 30 days to file a defense; the authority may reconsider or forward it to the Taxpayers' Council.

Prescription: 5 years from the taxable event (CTN art. 173, I) or 5 years from the due date (art. 150, §4º) when there is a declaration.

Decadence: the right to assess expires in 5 years; the filing of the auto de infração interrupts the prescription.

Audit evidence: invoices, tax bookkeeping, bank statements, and inventory; the auditor must document the procedures and the evidence.

Tax confidentiality: the auditor may not disclose the taxpayer's data, except in the cases provided by law (e.g., judicial order).

GDP: total value of final goods and services produced in a country in a period; it is calculated by the product, income, and expenditure approaches.

GDP = C + I + G + (X − M); the trade balance is X − M; a positive trade balance increases GDP.

Inflation: a general and continuous increase in prices; the main indices are the IPCA, the IGP-M, and the INPC.

Public revenue: originary (from the state's assets) and derived (from the taxpayer's assets); the derived is divided into tax and non-tax.

Public expenditure: current and capital; capital expenditure includes investments and inversions.

Primary result: revenues minus expenses, excluding interest; a primary surplus reduces the net debt.

Fiscal federalism: the Union collects most taxes and transfers part of the revenue to states and municipalities via the FPE and FPM.

Tax progressivity: the rate increases as the base increases; regressivity: the rate is fixed or decreases, burdening the poorest.

LRF: establishes fiscal targets, limits for personnel and debt, and transparency of public accounts.

Proposition: a declarative sentence that can be true or false; it is not a question, command, or exclamation.

Conditional: P → Q is false only when P is true and Q is false; in all other cases it is true.

Equivalence: P → Q = ¬Q → ¬P (contrapositive); P → Q = ¬P ∨ Q (material implication).

Negation of the conditional: ¬(P → Q) = P ∧ ¬Q; the negation of the conjunction is ¬P ∨ ¬Q.

Probability: P(A ∪ B) = P(A) + P(B) − P(A ∩ B); for mutually exclusive events, P(A ∩ B) = 0.

Conditional probability: P(A|B) = P(A ∩ B)/P(B); independence when P(A|B) = P(A).

Combinatorics: arrangement (order matters, no repetition: n!/(n−k)!), combination (order does not matter: n!/[k!(n−k)!]).

Statistics: mean (sum/n), median (central value), mode (most frequent); variance measures the dispersion around the mean.

Normal distribution: symmetric, mean = median = mode; 68% of the data within 1 σ, 95% within 2 σ, 99.7% within 3 σ.

Principles of public administration: legality, impersonality, morality, publicity, and efficiency (CF art. 37); the LIMPE mnemonic.

Administrative act: elements are competence, object, form, motive, and purpose; the purpose is binding and cannot be changed.

Annulment: removes an illegal act, with retroactive effect; revocation: removes a lawful act for convenience, with ex nunc effect.

Prescription for annulment: 5 years for acts that create favorable rights, except proven bad faith (Lei 9.784/99, art. 54).

Public tender: Lei 14.133/2021 establishes the modalities of concorrência, concurso, leilão, diálogo competitivo, and pregão.

Civil servants: stability after 3 years of effective exercise, with a favorable performance evaluation (CF art. 41).

Administrative improbity: Lei 8.429/92 requires intent (dolo) for the typical acts; the penalty may include loss of office and suspension of rights.

Administrative contract: the administration may unilaterally change it (ius variandi) and terminate it for public interest, with compensation.

Public-private partnership: Lei 11.079/2004, sponsored and administrative concession, term of 5 to 35 years, minimum value of R$ 10 million.