Fiscal Studies Center (NEF)

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The activities of the Fiscal Studies Center (NEF) began in 2009, always focused on the challenge of overcoming the deficit of empirical legal research in Brazil. From then on, the nucleus has established itself as one of the main research units of FGV Sao Paulo Law School.

Among the activities of NEF are: 1) studies by ad hoc collaborators and researchers linked to the school; 2) teaching activity in the classroom; 3) holding events; and 4) publishing the research results in various media, such as journals, wide circulation newspapers, and books.

The Fiscal Studies Nucleus carries out research projects across the following research lines:


Our Tax Reform

This research line aims to systematize information, propose directions, and build synergies between the State and society, to debate and think about a high-quality reform of the Brazilian tax system, by providing institutional solutions to promote the necessary legal security for the country's economic and social development. The current context of the financial crisis presents the opportunity for a new milestone for the fiscal debate in Brazil, guided by simplicity, transparency, neutrality, and equity.

Tax Credit Macro view

In the last years, discussion on the constitution and collection of tax credits has proven to be relevant, in light of the clear failure of its model. The enormous and unbalanced Brazilian tax litigation reveals how fragile are the relations between fiscal authorities and taxpayers. This research line intends to find out the real difficulties faced by fiscal authorities and taxpayers in the fiscal administrative process, in the fiscal execution, and in understanding the anti-avoidance rule.

Teaching Initiatives

Tax Law Clinic

The Fiscal Studies Nucleus exchange knowledge between its researchers and students from the Tax Law Practice Clinic, at FGV São Paulo Law School. In 2020, one of the results of this partnership was the publication of a collective work involving students, professors, and researchers from  NEF, which focused on the Project ‘Elaboration of a Complementary Law for taxing Goods and Services (IBS).

Access the Tax Law Clinic 

Tax Citizenship Immersion Week: Taxation, Equality, and Legal Design

In the week of October 15th to 20th, 2020, the immersion course "Tax Citizenship: taxation, equality and legal design" took place at FGV Sao Paulo Law School. During the immersion, students had to prepare an advertising campaign to inform Brazilians on what was intended with the tax reform suggested  the Proposed Constitutional Amendment (PEC) 45. The video was produced by undergraduate students Beatriz Rivas, Helenna Prudente, João Vitor Vedrano, José Vitor Lagazzi, Juliana Reimberg, Lorena Ferreira and Stella Ferreira, from FGV Sao Paulo Law School.

Watch the campaign 




Eurico de Santi

Isaías Coelho 

PhD Researcher:

Laura Romano Campedelli

Academic Managers:

José Garcez Ghirardi - GT1

Osny da Silva Filho - GT4

Paulo César Conrado - GT6

Executive Managers:

Laura Romano Campedelli - GT1 

Melina Rocha Lukic - GT2

Gustavo Amaral - GT3

Lucilene Prado - GT4

Lina Santin Cooke - GT5

Daniel Paiva Gomes - GT6

Paulo César Teixeira Duarte Filho - GT7




Bichara Advogados

BMA Advogados

Cescon Barrieu Advogados


Machado Associados

Mannrich e Vasconcelos

Nees & Battendieri

Salusse Marangoni Advogados

Schneider, Pugliese

Serur Câmara

Stocche Forbes Advogados

Acontece no NEF