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The planning process in Brazil is characterized by a structured framework that aligns with its federal administrative system and participatory governance principles. The process is guided by the Federal Constitution of 1988, which emphasizes national development, social inclusion, and fiscal responsibility. A key feature is the multi-tiered planning structure comprising the Pluriannual Plan (Plano Plurianual - PPA), the Budget Guidelines Law (Lei de Diretrizes Orçamentárias - LDO), and _________ ____ __________ ____ ___ __________ ______ ________.
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