Marcio is from Brazil. He graduated in Law and works for the Brazilian Tax Administration, where he developed a taste for public law linked to state activities, such as constitutional, administrative and tax law. After having graduated in law, he wanted an international vision of tax legislation and completed his Master's program in Tax Law at the University of Bologna, Italy. He then worked as an advisor in the Brazilian Administrative Council of Tax Appeals, judging cases that involve administrative litigation with the taxpayers and the federal tax administration. This experience made him think about how to enhance the relationship between the tax administration and the taxpayers. His research during the DIBT program focused on that. After concluding his PhD, his is now back to Brazil, working for the Tax Administration's International Taxation Division, in Brasilia /DF.

Marcio started his doctoral studies in the DIBT program in September 2017 and wrote his doctoral thesis on “Requirements for Efficient Mandatory Disclosure Rules on Potentially Risky Tax Planning”.

Marcio successfully defended his thesis on 20.05.2021

Core discipline: Law