Carla Elena Mares Ruiz

  • Peru


Publications per year

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Professional profile

Dean of the Law School of Universidad del Pacífico. Associate Professor attached to the Department of Law and researcher in the Universidad del Pacífico Research Center. She has a Doctorate in Law from Universidad de Navarra (Spain) and from Università di Bologna (Italy). Graduated in Law from Universidad de Piura (Peru). Specialized lawyer in tax issues, especially linked to income tax and international taxation. For the last two years, she has led the, Gerencia de Investigación de la Superintendencia Nacional de Administración Aduanera y Tributaria, SUNAT, (Research Department of the National Superintendence of Customs and Tax Administration).


Doctora de Investigación en Derecho Tributario Europeo


Doctor en Derecho




Bachiller en Derecho


Researching Topics

  • Cost of taxes when legal registration of businesses
  • Taxation and digital economics
  • Fiscal policy
  • Taxation

Teaching Topics

  • Tax law
  • Taxes
  • Peruvian tax law

Collaborations and top research areas from the last five years

Recent external collaboration on country/territory level. Dive into details by clicking on the dots or