Overview
Professional profile
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, Università di Bologna
2013
Doctor en Derecho
2008
Abogada, Universidad de Piura
1999
Bachiller en Derecho, Universidad de Piura
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
Occupation type for R&D personnel
- Researcher or innovator member
Projects
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Manual de derecho tributario: parte general
Huapaya Garriazo, P. J., Llaque Sánchez, F. R. & Mares Ruiz, C., Sep 2023, Lima. 145 p.Research output: Book/Report › Book › peer-review
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Economía digital y fiscalidad: Retos y desafíos
Mares Ruiz, C., 2021, Tratado de derecho tributario iberoamericano . Lima, 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, 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.). 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
Activities
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Derecho PUCP (Journal)
Mares Ruiz, C. E. (Reviewer)
10 Jan 2024Activity: Publication peer-review and editorial work › Publication Peer-review
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Ius et Veritas (Journal)
Mares Ruiz, C. E. (Reviewer)
1 Dec 2024Activity: Publication peer-review and editorial work › Publication Peer-review
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Aspectos jurídicos y tributarios del crowdfuding
Mares Ruiz, C. E. (Jury)
21 Nov 2023Activity: Other activities › External thesis jury
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Imposición sobre la renta: Análisis comparativo España – Perú
Mares Ruiz, C. E. (Speaker)
22 Nov 2023Activity: Participating in an event
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Universidad Rovira i Virgili
Mares Ruiz, C. E. (Visiting professor-researcher)
20 Nov 2023 → 24 Nov 2023Activity: Visiting professor at an external institution › Visiting an external institution
Teaching
Press/Media
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La MAPE y el falso dilema del REINFO. Por: Carla Mares, profesora de Derecho de la Universidad del Pacífico e investigadora CIUP
23/11/25
1 Media contribution
Press/Media
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