Miquerlam Cavalcante, a leading figure in public tax law, discussed the career path and opportunities for advancement in tax law.
With celebrated performances, often in multi-million dollar cases, Dr. Miquerlam has had the privilege in his professional career of representing the Attorney General's Office of the National Treasury (PGFN) even before the Supreme Court.
Furthermore, his career also includes notable work before the Administrative Council of Tax Appeals (CARF), ongoing doctoral studies in the field of Legal and Political Sciences, and advising the highest levels of the three branches of government in the country.
Now, check out everything that happened in the interview with this leading figure in Public Tax Law.
What does a Public Tax Attorney's job entail?
Miquerlam Cavalcante : Primarily, I believe that what changes between being a Public Tax Attorney and being a Tax Attorney in the market is actually the client: the public tax attorney works for the National Treasury.
Thus, the Attorney General's Office for the National Treasury (PGFN) represents the Union in tax cases, in the judicial and administrative collection of credits, and also in providing advice and consultancy within the scope of the Ministry of Finance.
I believe that both Public Tax Attorneys and Tax Attorneys in the market need to be very well prepared technically.
Ultimately, these cases generally demand a great deal of responsibility because they involve substantial sums, often in the millions. Furthermore, the Public Tax Attorney must act with caution, including in their dealings with the taxpayer, to ensure that no rights are infringed.
In short, I believe the work is similar and, above all, very dynamic. I joke that tax lawyers don't suffer from idleness. Although there are well-established tax concepts, practice demands constant updates.
What does it take to be a leading figure in public tax law?
Miquerlam Cavalcante : Initially, if I could summarize it in one word, it would be: " updating ". Tax law changes a lot, and professionals need to be prepared.
One way to do this is through the pursuit of knowledge and postgraduate studies.
Secondly, I believe that in addition to staying updated, it's important to specialize . The sooner you specialize and find a niche, the sooner you can build a career that is a major reference in your field.
What opportunities are available in Tax Law for those starting out in the field?
Miquerlam Cavalcante : Recently, there was a ruling by the Supreme Federal Court (STF) regarding a tax dispute involving software . This is a concrete example of how new technologies are emerging in the tax field.
These technologies are new to everyone, making them an important field of work for those who are starting out.
Therefore, there is a growing need for dedicated professionals , and I believe that new technologies represent opportunities in Tax Law.
Do tax lawyers earn well?
Miquerlam Cavalcante : Generally, dedicated professionals receive fair compensation.
It's a funny story. I confess that back in Ceará, when I was in college, I worked at a family business to earn extra money, and I saw a customer arriving in a really nice car, but I mean "the" car.
After the client left, I found out it was a tax lawyer. Today, I know who it is, but I won't say the name here for privacy reasons (laughs).
So, I believe that Public Tax Law offers good remuneration to professionals, and Private Law practice, well, the sky's the limit.
Is being a Public Tax Attorney worthwhile?
Miquerlam Cavalcante : Absolutely, it's worth it, and I believe it will continue to be.
Ultimately, it is this work of the Public Tax Attorney that enables the implementation of public policies – which are so important for the country.
Conclusion
Certainly, one of the ways to seek knowledge and stay updated in Tax Law, as seen in the interview, is through training.
Discover our postgraduate program in Tax Law today, watch interviews with leading experts in the field, and stand out in the market.
