PhD student in Criminology at the Faculty of Law of the University of Porto in Portugal (beginning 2021). He holds a Master's degree in Education, Administration and Communication from Universidade São Marcos - SP (2002). Degree in Law from Faculdade Vale do Cricaré (2013), Degree in Accounting Sciences from Faculdade of Administration and Accounting Sciences of Linhares (1998). He is currently a public servant (teacher) at the Federal Institute of Espírito Santo Campus São Mateus, Brazil, he worked as legal technical advisor to the General Directorate of IFES Campus Linhares, he was a professor at Faculdade Vale do Cricaré (FVC) for 20 years, having taught the Disciplines: Tax Law, Labor Legislation, Commercial and Corporate Legislation, having already taught other subjects such as Management Accounting and Costs in other institutions. He has experience in the area of Administration, with an emphasis on Accounting and Finance, working mainly on the following topics: management accounting, tax planning, finance, cost analysis and business organization. He was a Consultant for the Brazilian Micro and Small Business Support Service-SEBRAE. Lawyer in the city of São Mateus, State of Espirito Santo, Brazil.