Marlon Liebel

PhD fellow

Marlon is a Ph.D.fellow (visiting researcher) at UNU-MERIT/Maastricht University. He holds a Bachelor's degree in Business from FAE Business School, Brazil, a specialist degree in Public Administration from Fundação Getúlio Vargas (EBAP/FGV), Brazil, a specialist degree in Economics from George Washington University (GWU), USA, and a Master's, degree in Engineering from the Federal University of Rio Grande do Sul (UFRGS), Brazil, where he studied VAT forecasting and proposed a method for the state of Parana, which has been adopted as the official ICMS (Brazilian VAT) forecasting for budget purposes. He is currently a Ph.D. candidate at the Pontifical Catholic University of Parana (PUC/PR).in the research thread Strategy and Organizations. His current research is on innovation in the public sector, studying the innovation process in tax administrations.

He has been a tax auditor at Parana Finance Secretariat since 1995, having worked most of this time at the General Inspectorate for Revenue Collection, where he occupied positions such as head of Revenue Forecasting and Analysis Department, head of Revenue Control Department, and General Inspector.