Post-Doctorate in Law from UNB – University of Brasília. PhD in Economic and Financial Law from USP – University of São Paulo. Master in Economic and Socio-Environmental Law from PUCPR – Pontifical Catholic University of Paraná. Specialization in Accounting and Tax Management by UFPR - Federal University of Paraná. Degree in Law from PUCPR - Pontifical Catholic University of Paraná. Professor at the School of Public Policy and Government of the Getulio Vargas Foundation - FGV - Brasília. Member of the Board of Tax Appeals - CARF. Researcher member of the Research Project "Movility, urban housing and rural housing in the post-Covid-19 digital era: taxes, customs and financial situation" developed at the Universitat Rovira i Virgili (URV) - Spain.