Mariana Balaciano

mariana.balaciano@bgalaw.com.br

Mariana focuses her practice on Tax Law, assisting clients with both contentious tax litigation and advisory matters. In addition to her significant experience handling complex cases before local and higher courts, she has substantial experience in the public sector, having served as legal counsel to the Government of the State of Rio de Janeiro, where she contributed to the development of public policies using tax incentives as tools for sectoral and regional economic development. In this capacity, she worked on drafting proposed legislation and agreements and monitoring legislative proceedings, establishing productive dialogue with various sectors of the economy. She also works on consensual dispute resolution mechanisms, including tax settlements at the state, municipal, and federal levels, enabling agreements that provide greater flexibility in the payment of tax debts. These mechanisms offer a viable alternative for the public sector to recover revenues while providing taxpayers with more favorable conditions to regularize their tax obligations.

She is a member of the Special Tax Matters Committee (CEAT) of the Rio de Janeiro State Bar Association (OAB/RJ), the National Center for the Prevention and Resolution of Tax Disputes (CENAPRET), and the Brazilian Lawyers Institute (IAB), where she closely follows discussions and developments in the tax field. Mariana is also a member of the Tax Justice and Gender Group at the State University of Rio de Janeiro (UERJ), which examines the relationship between social justice, equity, and the tax system. She is also the author of academic articles and a speaker at legal and academic events.

Mariana holds a postgraduate degree in Tax Law from Universidade Cândido Mendes (UCAM) and a specialization in Tax Law from Fundação Getulio Vargas in Rio de Janeiro (FGV Rio). She has also completed courses in Mediation and Arbitration at FGV Rio, Advanced Tax Case Law at the Brazilian Association of Tax Law (ABDF), and Justice at Harvard University.