Felipe Vilas Bôas FRAGA
Brasil

PhD student in Social and Legal Sciences at the Universidad del Museo Social Argentino, UMSA. Master in Law from UNIMAR - University of Marília. Specialist in Constitutional Law, Notary and Registry Law, Civil Law and Business Law. Graduated in Law at Centro Universitário Augusto Motta. Notary of the 2nd Protest Notary of the District of Ji-Paraná in the State of Rondônia. E-mail: fellipevilasboas@gmail.com. ORCID ID https://orcid.org/0000-0002-9098-3148.

Bruno Bastos de OLIVEIRA

Lawyer and Professor. Legal Consultant, specialist in the tax area. Permanent Professor of the Postgraduate Program in Law - Master and Doctorate - UNIMAR - University of Marília - SP. PhD in Legal Sciences - Human Rights and Development - from the Federal University of Paraíba. Master in Legal Sciences, concentration area Economic Law from the Federal University of Paraíba. Specialist in Tax Law from the University of Southern Santa Catarina. Graduated in Law from Centro Universitário de João Pessoa. E-mail: bbastos.adv@gmail.com. ORCID ID https://orcid.org/0000-0002-4563-6366

Marisa ROSSIGNOLI

Graduated in Economic Sciences from Universidade Estadual Paulista Júlio de Mesquita Filho -UNESP - "Campus" of Araraquara, Master in Economics (Political Economy) from the Pontifical Catholic University of São Paulo - PUC-SP and PhD in Education (Education Policy and Management) at the Methodist University of Piracicaba - UNIMEP. Permanent professor in the postgraduate program in Law (Master and Doctorate) at the University of Marília - UNIMAR. E-mail: mrossinholi@uol.com.br. ORCID ID https://orcid.org/0000- 0001-6223-9146.