José Ivo de Aguiar OliveiraJosé Ivo
State Attorney, State of Paraná, Brazil

José Ivo de Aguiar Oliveira

I have served as a State Attorney for the State of Paraná since 2018. Before that, I spent nine years at Brazil’s Federal Revenue Service in the State of Bahia. I hold a Master’s degree in Law from the Catholic University of Salvador (UCSAL), a graduate certificate (MBA) in Public Sector Management from Brazil’s National School of Public Administration (ENAP), and a graduate certificate in Tax Law from Estácio de Sá University. My research examines how governments raise revenue, make allocation decisions, and spend public funds, and how courts and federal arrangements constrain those choices.

Current position
Enforcement, Court-Ordered Debts, and Calculations Division (PRE), Office of the Attorney General of Paraná (PGE-PR)
Education
Master’s in Law (UCSAL) · Specialization in Public Sector Management (MBA, ENAP) · Specialization in Tax Law (Estácio)
Research interests
Fiscal federalism, public budgeting, public policy, and taxation
Portrait of José Ivo de Aguiar Oliveira
Background

From Private Practice to the Paraná State Attorney General’s Office

A career devoted to public service, built largely through competitive examinations and selection processes: internships in the federal justice system, private legal practice, the Federal Revenue Service, and the Office of the Attorney General of the State of Paraná.

Until 2008

Bachelor of Laws, UCSAL

During my law studies at the Catholic University of Salvador, I held competitively selected internships at the Federal Court of Bahia (2006–2007) and the Federal Prosecutor’s Office (Ministério Público Federal, 2007–2008). I also volunteered at the Bahia Board for Prisoners and Former Prisoners (Patronato de Presos e Egressos, 2006–2007), where I provided legal assistance to incarcerated individuals and drafted habeas corpus petitions.

2008

Bar Admission and Private Practice

I passed the Brazilian Bar Examination (OAB) in the same year I completed my law degree. I then practiced law for one year, focusing on tax law and consumer law.

2009 – 2018

Federal Revenue Service of Brazil

After passing a competitive national civil service examination held by the Ministry of Finance, I worked on judicial proceedings, taxpayer services, and the implementation of e-Processo and e-CAC, the digital platforms that moved the agency’s administrative proceedings online. I received three formal recognitions for my performance: two Certificates of Merit and an official commendation.

  • Itabuna, Bahia
  • Camaçari, Bahia
  • Salvador, Bahia
2017

Graduate Certificate in Tax Law

I completed a graduate certificate in Tax Law at Estácio de Sá University. My thesis examined increasing the progressivity of the state inheritance and gift tax (ITCMD) as an alternative to the Tax on Large Fortunes (IGF), Brazil’s constitutionally authorized but never-implemented wealth tax.

2018

State Attorney for the State of Paraná

I was sworn in at the Office of the Attorney General of the State of Paraná in 2018 and have served in Guarapuava and Curitiba.

José Ivo at his swearing-in ceremony at the Office of the Attorney General of the State of Paraná
Swearing-in ceremony at the Office of the Attorney General of the State of Paraná.
Present

Work at the Office of the Attorney General

I work on precatórios, the court-ordered debts owed by the State after final judgments, such as salary differentials owed to public employees and compensation awards.

I was one of three State Attorneys selected by the Attorney General to handle an extraordinary caseload of 82 court-ordered debts, conducting legal analyses and preparing technical opinions to support conciliation proceedings.

  • Estates and Inheritance
  • Tax Debt Collection
  • Court-Ordered Debt Conciliation Chambers
  • Tax Litigation
  • Legal Aid Attorney Fees
  • Enforcement, Court-Ordered Debts, and Calculations current
2022 – 2024

Master’s Degree and Specialization in Public Sector Management

I completed a specialization (MBA) in Public Sector Management at Brazil’s National School of Public Administration (ENAP) in 2023 on a full scholarship, and a Master’s degree in Law at UCSAL in 2024. My thesis, The Reserve of the Possible as a Constraint on the Enforcement of Fundamental Rights, was supervised by Prof. Paulo Roberto Lyrio Pimenta.

Master’s thesis defense by video call: José Ivo and the examining committee
Master’s thesis defense, September 26, 2024. Committee: Professors Paulo Roberto Lyrio Pimenta (advisor), Tagore Trajano de Almeida Silva (UCSAL), and João Glicério de Oliveira Filho (Federal University of Bahia, UFBA).
2023 – present

Bachelor’s Degree in Philosophy

I am pursuing a Bachelor’s degree in Philosophy at the Catholic University Dom Bosco (UCDB), with expected completion in 2027.

Research

Publications and Research

Topics Federalism Public Budgeting Public Policy Tax Law Philosophy of Law

Journal Articles

Cover of the Law Review of the Office of the Attorney General of Paraná, 2023
Journal article

An Analysis of the Feasibility of Refunding Indirect Taxes (Article 166 of the Brazilian National Tax Code) (in Portuguese)

With Helton Kramer Lustoza. Direito do Estado em Debate, Law Review of the Office of the Attorney General of Paraná, no. 14, pp. 79–110.

PGE-PR2023

Book Chapters

Cover of the book Estudos sobre Tributação, Eficiência e Direitos Fundamentais
Book chapter

Tax Settlement Agreements: Reconciling the Ability-to-Pay Principle and the Principle of Tax Efficiency (in Portuguese)

With Helton Kramer Lustoza and G. P. Oliveira. In Estudos sobre Tributação, Eficiência e Direitos Fundamentais [Studies on Taxation, Efficiency, and Fundamental Rights], edited by Carlos Renato Cunha, Maurício Dalri Timm do Valle, Nayara Sepulcri de Camargo Pinto, and Raquel Mercedes Motta Xavier, pp. 95–127. Londrina: Thoth, 2022.

Thoth Editora2022

Legal Opinion

2018

Levying the State Inheritance and Gift Tax (ITCMD) on the Gratuitous Grant of Administrative Easements for Electric Power Transmission Lines

Legal Opinion No. 34/2018-PGE, approved by the Attorney General of the State of Paraná (Order No. 859/2018-PGE).

Theses

2024

The Reserve of the Possible as a Constraint on the Enforcement of Fundamental Rights (in Portuguese)

Master’s thesis, Graduate Program in Law, UCSAL. Advisor: Paulo Roberto Lyrio Pimenta. Full text in the UCSAL Institutional Repository ↗

2023

Governance Arrangements That Generate Greater Public Value in Government Programs: The Social Reintegration of People Experiencing Homelessness

Capstone project, Graduate Certificate (MBA) in Public Sector Management, ENAP. Advisors: Michelle Vieira Fernandez de Oliveira and Tatiana Lemos Sandim.

2017

The Increasing Progressivity of the State Inheritance and Gift Tax (ITCMD) as an Alternative to a Tax on Large Fortunes

Graduate certificate thesis in Tax Law, Estácio de Sá University. Advisor: Ana Carolina Fernandes Mascarenhas.

Forthcoming

CAED-Jus 2026

Non-Cooperative Federalism: Subnational Autonomy and Institutional Resistance during the COVID-19 Pandemic (in Portuguese)

Presented at CAED-Jus 2026 (International Congress on Advanced Legal Studies); selected for publication as a book chapter.

CAED-Jus 2026

The ITCMD and Mandatory Progressivity: Historical Perspective and Comparative Foreign Experience (in Portuguese)

Presented at CAED-Jus 2026; selected for publication as a book chapter.

Unpublished Research Papers (2022)

Written in the Graduate Program in Law at UCSAL.

  • Tax Settlement Agreements as a Response to the Inefficiency of Brazil’s Current Tax Debt Collection SystemAdvisor: Heron José de Santana Gordilho.
  • The Progressive Inheritance and Gift Tax (ITCMD) as a Tool for Reducing Income InequalityAdvisor: João Glicério de Oliveira Filho.
  • Non-Cooperative Federalism and the Fight Against the COVID-19 Pandemic in BrazilAdvisors: Thaís Novaes Cavalcanti and Alexandre Douglas Zaidan de Carvalho.
  • Judicial Discretion in Legal PositivismAdvisor: Jadson Correia de Oliveira.
  • The Paradox of (In)Tolerance and Alterity: Two Ways of Engaging with the OtherAdvisors: Alexandre Douglas Zaidan de Carvalho and Thaís Novaes Cavalcanti.

Presentations in Master’s Seminars

  • Uncooperative Federalism, by Jessica Bulman-Pozen and Heather GerkenSeminar on Public Policy, Ethics, and Fundamental Rights, Graduate Program in Law (PPGD), UCSAL, 2022.
  • Fundamental Rights Applied to Economic Activity: The Right to Dispose of One’s Property and the Forced Heirship Share (legítima) in SuccessionPPGD/UCSAL, 2022.
  • A política social no Estado de bem-estar [Social Policy in the Welfare State], by Lucas Marín and DonatiSeminar on Public Policy, Ethics, and Fundamental Rights, PPGD/UCSAL, 2022.
  • What Makes a Method of Legal Interpretation Correct?, by Mark GreenbergSeminar on Epistemology and Research Methodology in Law, PPGD/UCSAL, 2022.
Education

Academic Degrees

2024

Master’s Degree in Law (thesis-based)

Catholic University of Salvador (UCSAL). Research track: Public Policy and the Enforcement of Fundamental Rights.

2023

Specialization (MBA) in Public Sector Management

National School of Public Administration (ENAP), 410 hours. Admitted through a competitive selection process; full scholarship.

2017

Specialization in Tax Law

Estácio de Sá University.

2008

Bachelor of Laws (LL.B.)

Catholic University of Salvador (UCSAL).

2027 (expected)

Bachelor’s Degree in Philosophy

Catholic University Dom Bosco (UCDB). In progress.

Additional Coursework

2026

American Government: Constitutional Foundations

HarvardX (Harvard Kennedy School), via edX. Verified certificate.

2026

Statistics for Data Analysis in Public Administration (25 hours)

National School of Public Administration (ENAP). R programming (RStudio, tidyverse, ggplot2), statistical modeling, and data visualization; archival and documentary research.

2023

Government Planning Course (25 hours)

School of Management of Paraná (EGP).

Academic Experience

Jan – Jun 2024

Teaching Assistant, Environmental Law

Catholic University of Salvador (UCSAL).

Affiliations

2008 – present

Brazilian Bar Association (OAB)

Curitiba, Paraná.

2018 – present

Association of State Attorneys of Paraná (APEP)

Curitiba, Paraná.

2024 – present

National Association of State and Federal District Attorneys (ANAPE)

Research Skills

R (RStudio, tidyverse, ggplot2) Statistical modeling Data visualization Archival and documentary research
Contact

Contact

For academic invitations, thesis committees, talks and research collaboration.