Postdoctoral internship carried out at the "Groupement Européen de Recherches en Finances Publiques-GERFIP" at the University of Paris I-Panthéon-Sorbonne, under the direction of Michel Bouvier, from June 2012 to June 2013, according to the scholarship granted by Fundação CAPES, process No. BEX-9571/11-6. Visiting Professor at the University of Aix-Marseille (2019). Visiting researcher at the Départament Sorbonne Fiscalité & Finances Publiques of the Institut de Recherches Juridiques. Visiting researcher at the Institute of European Studies at the Free University of Brussels (1996-2000). Member of the Board of Directors and founder of the International Institute of Fiscal Sciences and researcher at the European Research Group on Public Finances-GERFIP at the University of Paris I-Panthéon-Sorbonne. A translator. Doctorate in Public Law from the University of Paris 11-Sud (2000), with the maximum mention "Très honorable, avec félicitations du jury" in addition to obtaining the European Label laureate, a diploma recognized by USP. Diploma of Specialized Higher Studies-DESS in Tax Administration from the University of Paris IX-Dauphine(1995). Improvement in Public Finance Management at the Institut International d'Administration Publique/ENA (1987). Graduated in Accounting from the Unified Education Center of Brasília (1981). He served as Adjunct Professor at the Catholic University of Brasília, having taught in the Master's in Law and in the Law and International Relations courses (Jean Monnet Chair). Works in the line of research on Law, State, Taxation and Development. The topics inscribed in that line of research are related to the following areas: national tax law, international tax law, tax systems, political economy of tax, sociology of tax, political sociology: the elite and tax, comparative analysis of tax systems, taxation and social control, international tax harmonization, the financing of public policies in the contemporary State, Mercosur and the European Union. In line with the sociology of tribute, with a transdisciplinary approach, it has worked to consolidate the theme in Brazil, through scientific exchange, translation of works and realization/participation in international events. Coordinator of the Study Group on Contemporary Tax Systems-GETRIC. He is currently a professor of the Master's Degree in Public Policy and Government at the School of Public Administration and Government at Fundação Getúlio Vargas.