Publications per year
Publications per year
Overview
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).
Education
Doctora de Investigación en Derecho Tributario Europeo
2013
Doctor en Derecho
2008
Abogada
1999
Bachiller en Derecho
1998
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
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Economía digital y fiscalidad: Retos y desafíos
Mares Ruiz, C., 2021, Tratado de derecho tributario iberoamericano . Lima: Instituto Pacífico, p. 849-873Research output: Chapter in Book/Report/Conference proceeding › Chapter › peer-review
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El silencio administrativo negativo en materia tributaria y el acceso a la jurisdicción contenciosa administrativa
Mares Ruiz, C. & Chuqui, G. C., 2021, Tratado de derecho tributario iberoamericano . Lima: Instituto Pacífico, p. 269-284Research output: Chapter in Book/Report/Conference proceeding › Chapter › peer-review
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Los acuerdos de intercambio de información y sus límites
Mares, C., 2019, Estatuto del contribuyente en el siglo XXI. Lasala, M. I. (ed.). Erreius, p. 109-123Research output: Chapter in Book/Report/Conference proceeding › Chapter › peer-review
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Conexión entre el Impuesto a la Renta y el IGV a efectos de la deducción del crédito fiscal (Primera Parte)
Mares Ruiz, C., 2017, In: Análisis Tributario. 350, p. 21-25Research output: Contribution to journal › Article in a journal › peer-review
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Conexión entre el Impuesto a la Renta y el IGV a efectos de la deducción del crédito fiscal (Segunda Parte)
Mares Ruiz, C., 2017, In: Informe Tributario. 310, p. 10-14Research output: Contribution to journal › Article in a journal › peer-review
Activities
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Abogados del Futuro
Carla Elena Mares Ruiz (Organizer)
8 Nov 2022 → 9 Nov 2022Activity: Organizing an event
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“Criptomonedas. Marco normativo general y análisis de sistemas comparados"
Carla Elena Mares Ruiz (Speaker)
3 Aug 2022Activity: Participating in an event
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VI Encuentro de Estudiantes de Derecho de Arequipa
Carla Elena Mares Ruiz (Speaker)
17 Nov 2022 → 18 Nov 2022Activity: Participating in an event
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Abogados del Futuro 2022
Carla Elena Mares Ruiz (Commentator)
8 Nov 2022Activity: Participating in an event
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SOMOS La Pacífico - Mayo
Norberto Miguel Hosaka Oshiro (Speaker), Juan Guillermo Lazo Lazo (Speaker), Rosa Cáceres (Speaker), Carlos Joel Zelada Acuña (Speaker), Ana Eugenia Luna (Speaker), Christian Fernando Libaque Saenz (Speaker), Manuel Fernando Barrón Ayllón (Speaker), Jorge Trujillo (Speaker), Cinthia Varela García (Speaker), Pablo Augusto Lavado Padilla (Speaker), Edgardo Ricardo Bravo Orellana (Speaker), Christian Fernando Libaque Saenz (Speaker), Óscar Enrique Malca Guaylupo (Speaker), Vicente Manuel León (Speaker), Antonio Cusato Novelli (Speaker), Carla Elena Mares Ruiz (Speaker), Óscar Fernando de Azambuja Donayre (Speaker), Luciano Stucchi Portocarrero (Speaker), Juan Francisco Castro Carlín (Speaker), Michelle Rodríguez Serra (Speaker), Andrés Alvaro Talavera Cano (Speaker) & Mario Gustavo Chong Chong (Speaker)
16 May 2022 → 21 May 2022Activity: Other activities › Participation in activities to attract students (Completed by Educational Advice)
Teaching
Press/Media
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Reducción del IGV a hoteles y restaurantes beneficio
Germán Alejandro Alarco Tosoni & Carla Elena Mares Ruiz
17/08/22
1 Media contribution
Press/Media
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Análisis | Reducción del IGV para restaurantes, hoteles y turismo: ¿Un impulso necesario?
16/07/22
1 Media contribution
Press/Media