Celso de Barros Correia Neto holds a PhD in Economic, Financial and Tax Law at the University of São Paulo (2013) and he graduated as Bachelor of Law at the Federal University of Alagoas (2007). He is a lawyer and a permanent staff civil servant - Legislative Consultant - at the Brazilian Chamber of Deputies. He was Advisor and Chief of Staff of a Supreme Court Justice. He teaches at the Instituto Brasiliense de Direito Público (IDP). He wrote, in co-authorship, the book Tributação e Direitos Fundamentais, (Taxation and Fundamental Rights) in 2012, and he also wrote the books: O Avesso do Tributo (The Reverse of Tax) (2016) and Os Impostos e o Estado de Direito) (Taxes and the Rule of Law) (2017), as well as several articles and chapters of books in magazines and specialized works.