Cassiano, Andrei. “Legal Nature and Unconstitutionality of the Institution of Charges Established in Art. 57 of Law 9.615 1998 (‘Pelé Law’): An Analysis from the Destination of Collection”. Revista Direito Tributário Atual, no. 42, Aug. 2019, pp. 90-112, https://revista.ibdt.org.br/index.php/RDTA/article/view/696.