Graduated in Law from the Faculty of Law of USP, specialized in Tax Law. Tax Auditor since 1997. Graduated in Chemical Engineering from the Polytechnic School and the same school. Master in artificial intelligence and fuzzy logic. Postgraduate in Nonlinear Control and Differential Geometry. He was a researcher in the Philosophy of Science and Cognitive Sciences groups at the Institute for Advanced Studies at USP. He was a professor of Thermodynamics and Mathematical Analysis at Poli. He was a researcher at Poli's Process Simulation and Control Laboratory. Postgraduate in Philosophy of Law and author of the monograph “Das Antinomias”. He was an expert in the Customs Classification of chemical products at the Federal Revenue Service. He participated in the DRTC-III Telecommunications Team. He was a Tax Consultant at Sefaz-SP, in the area of ​​Legislation, from 1998 to 2005. He participated in the team representing the States and negotiating the tax reform that resulted in Constitutional Amendment 42, the origin of Simples Nacional. From 2007 to 2015 he was the Head Representative of the States in the Executive Secretariat of Simples Nacional and since 2010 he was coordinator of the Working Group of Simples Nacional of Cotepe (GT-38), with the responsibility of comparing the interests of the States among themselves and Confaz with the Municipalities and RFB within the scope of Simples Nacional. Author of the Commented Regulation of Simples Nacional. In 2015 he was elected President of the Union of Income Tax Agents in São Paulo and re-elected in 2018. From 2021 until today he has worked in the office of the Undersecretary of Revenue of the State of São Paulo, assistant in the area of ​​tax policy.