• Silvério das Neves, Accounting and Business Administration graduate from the Mackenzie Presbyterian University &ndash São Paulo &ndash Capital.
  
  
• Ex-Tax auditor for the Internal Revenue Service and Chief of the Tax Division of the Regional Superintendence of the Internal Revenue Service in São Paulo, where he collaborated in the formulation of income tax rules for the years 1994 and 1999. Has integrated the special work commission of the Tax System Coordination COSIT of Brasília, where participated in the preparation of several regulatory and legislative acts. Has lectured and developed papers at ESAF &ndash Escola de Administração Fazendária in São Paulo and Brasília.
  
  
• Presently teaches tax accounting, financial statement analysis, corporate income tax and social contributions (PIS e COFINS) at the Getulio Vargas Foundation, Brazilian Post-Graduation Institute (INPG), National Faculty of Sergipe and other preparatory courses in the tax area.
  

Author of the following books:

• Co-author with Paulo Eduardo V. Viceconti:
• Contabilidade Básica (Basic Accounting)
• Contabilidade Avançada (Advanced Accounting)
• Contabilidade Societária (Corporate Accounting)
• Contabilidade de Custos (Cost Accounting)
• Introdução à Economia (Introduction to Economics)
• Imposto de Renda das Pessoas Jurídicas (Corporate Income Tax).
  
  
• Co-author with Adherbal Corrêa Bernardes and Amaury Maciel:
• Manual do Simples (Mannual of &ldquoSimples&rdquo
• Manual de Imposto de Renda da Pessoa Jurídica &ndash MAIR (Corporate Income Tax Manual).
• Manual de Informações da Pessoa Jurídica - MIPJ (Legal Person Information Manual).
  
  
• Co-author with various Authors:
• Imposto de Renda Pessoa Jurídica &ndash Teoria e Prática &ndash Editora Quartier Latin &ndash (Corporate Income Tax - Theory and Practice - Quartier Latin Publishing House - issued in October 2006).
  
  
• Co-author with Edson Vianna de Brito:
• Imposto de Rendas das Pessoas Físicas - Livro Prático de Consulta Diária - Editoras: Atlas e posteriormente Frase ambas em São Paulo (Individual Income Tax - Practical Book for Daily Consultation - Publishing Houses: Atlas and later Frase - both in São Paulo)
• Livro Imposto de Renda Mensal - As novas regras de tributação das pessoas jurídicas Lei nº 8.541/92, Editora Fisco e Contribuinte (Book of the Monthly Income Tax - The New Corporate Tax Rules Law No. 8.541/92 - Fisco and Contribuinte Publishing Houses).