MASTER’S PROGRAM IN TAXATION AND FISCAL POLICY
The Master's in Taxation and Fiscal Policy offers a multidisciplinary specialization that integrates taxation and fiscal policy across the fields of accounting, law, economics, and strategic management. It equips students with competencies grounded in a taxation-focused perspective that responds to the globalization of economies and businesses, particularly in connection with Peru's professional landscape. The curriculum is designed to encourage the exchange of interdisciplinary knowledge, with in-depth exploration of both regulatory-legal and economic-accounting dimensions.
BENEFITS
Students benefit from academic resources, exclusive partner discounts, and financing opportunities.
- Interest-free financing available directly through the Graduate School.
- Exclusive discounts for the Ulima Community—contact your advisor for details.
- Study trip to Universidad de Navarra (Madrid, Spain)
- International agreement to obtain the second Master's Degree in Tax Consultancy at Universidad de Navarra
- Second degree option: Official Master's in Public Finance and Financial and Tax Administration from UNED (Spain) and the Institute for Fiscal Studies of the Spanish Ministry of Finance
- Access to the International Bureau of Fiscal Documentation (IBFD) database
- Subscription to the Editorial Economía y Finanzas Manual
- Subscription to the GALILEO digital platform
- Subscription to IBFD webinars
- International seminars and extracurricular workshops
- Five courses in international taxation
- Four courses in fiscal policy
- Academic excellence and prestige
- National and international networking opportunities
- Possibility of credit validation for students who completed the Specialized Program in Taxation*
* Subject to evaluation.
- Employability Center (Ulima Laboral)
- Access to the Wellness Center (gym, nutrition, psychopedagogical counseling)
- Access to Mayorazgo Sports Complex (swimming, football, basketball, volleyball)
- Access to Ulima Medical Department
- Valid discounts via Ulima App
PROCESS
PROFILE EVALUATION
Your file is evaluated. Once approved, you can pay the enrollment fees.
PSYCHOLOGICAL EVALUATION
You can do this evaluation in parallel with the essay. This is sent to your email.
ESSAY WRITING
You will access a platform to write an essay. This must include your reasons to apply to the master's program.
INTERVIEW WITH THE DIRECTOR
A personal interview with the director of master's or doctoral program takes place once the previous steps have been completed.
PAYMENT COMMITMENT LETTER
You must submit a payment commitment letter duly signed and pay the first installment.
CURRICULUM
The Master's in Taxation and Fiscal Policy adopts a multidisciplinary approach that integrates the financial, accounting, legal, and economic dimensions of taxation. The curriculum is regularly updated to reflect the global context of economies and businesses. In addition, the program strengthens managerial competencies essential for effective professional practice.
IFRS IMPACTS ON TAXATION
CONSUMPTION TAX
ECONOMIC TAX ANALYSIS
INCOME TAX I
CONSTITUTIONAL AND GENERAL PRINCIPLES OF TAXATION
INCOME TAX II: BUSINESS INCOME
INCOME TAX III: NON-DOM INCOME AND SPECIAL REGIMES
TAX PROCEDURES
FOREIGN TRADE AND CUSTOMS TAX
FISCAL POLICY AND MACROECONOMICS
MUNICIPAL AND EMPLOYMENT TAXATION
INTERNATIONAL TAXATION I: TRANSFER PRICING
INTERNATIONAL TAXATION II: TRANSFER PRICING
INTERNATIONAL TAXATION III: AGREEMENTS
TAX OFFENCES, PENALTIES, AND CRIMES
SECTOR TAXATION AND INVESTMENT PROMOTION
SEMINAR ON FINAL MASTER’S PROJECT I
FINANCIAL TAXATION
INTERNATIONAL TAXATION IV: AGREEMENTS
PUBLIC ADMINISTRATION FOR FISCAL POLICY
STRATEGIC TAX PLANNING
ADMINISTRATIVE LITIGATION PROCEEDINGS
TAXATION OF DIGITAL ECONOMY
SEMINAR ON FINAL MASTER’S PROJECT II
APPLICANT PROFILE
The Master's in Taxation and Fiscal Policy is designed for professionals working in the tax sector—whether in public or private institutions—who wish to advance their expertise and broaden their impact in the field.
Applicants must meet the following minimum requirements:
- A bachelor's degree or professional title.
- An intermediate level of a foreign language.
- At least three (3) years of professional experience in taxation.
As part of the admission process, applicants are required to sign a language commitment letter, agreeing to submit proof of intermediate proficiency in a foreign language. This certificate must be issued by a renowned language center in Peru or any official institution recognized by Universidad de Lima.
Regarding academic preparation, applicants must demonstrate prior training in taxation through certificates from diploma programs, specialization courses, and/or relevant professional experience. In addition, applicants must have basic proficiency in information technologies, including platforms such as Zoom and Blackboard, as well as intermediate-level skills in Excel, Word, and AI tools.
APPLICANT PROFILE
- Non-certified copy of the valid National Identity Document (DNI) or Valid Foreigner ID Card.
- Non-certified copy of the bachelor's degree registered in the National Superintendency of University Education (SUNEDU). Not applicable to Ulima graduates.
- Resume duly signed with passport-size photo (JPG format, 240x288 pixels, 300 DPI minimum resolution, in front of a plain white background, no eyeglasses).
- An academic or employment recommendation letter, or a work certificate from your current or most recent job.
- A minimum of three (03) years of work experience (preferred).
- Registration fee payment.
- Foreign language commitment letter, in accordance with the current university regulations.
- Complete the Online Psychoeducational Assessment (EPEL–EPG), which will be sent to the applicant’s email address.
- One (01) Statement of Purpose, to be completed on the platform indicated by the Graduate School.
- Once documents are submitted, the Admissions Office will send you an email within 48 hours to make the registration payment (350 PEN).
GRADUATE PROFILE
Graduates of this master's program will be able to:
Complex Problem-Solving in Taxation
Develops innovative solutions to complex national and international taxation issues, supported by sound arguments, a critical perspective, and a multidisciplinary approach, to enable informed decision-making by stakeholders and help ensure fair taxation.
Fiscal Policy Proposal Development
Develops fiscal policy proposals based on an analysis of the national and international economic context and the application of economic theory tools to ensure adequate tax collection for the benefit of society.
Academic Research
Produces articles for specialized journals on taxation and fiscal policy by identifying problems and selecting appropriate methods, with the aim of contributing to the country's development.
Ethical and Collaborative Leadership
Manages work teams in alignment with technological advances, professional ethics, and organizational objectives to optimize the tax burden and ensure tax compliance.
To obtain the graduate status, students must:
- Complete the study program.
- Fulfill all university obligations.
- Process graduate status with the Student Services and Registry Bureau (DUSAR).
To obtain the academic degree, students must:
- Hold graduate status.
- Demonstrate proficiency in a foreign or native language by submitting a valid certificate from an institution recognized by the Ulima Language Center.
- Hold an approved thesis or research project in the relevant field.
- Comply with all requirements set forth in the rules and regulations.
Note 1: Students have a maximum of six (6) years to obtain the academic degree.
Note 2: The current rules and regulations are available on the Ulima website (click here).
INTERNATIONAL EXPERIENCE
Aligned with our global vision, students in this master’s program are eligible to participate in International Week and explore dual-degree options at prestigious universities. These academic experiences offer valuable international networking and professional opportunities.
- Study trip especially designed for our students.*
- Reinforced international vision acquired during the master's program.
- Focused on the latest trends in international taxation, using a case-based methodology.
- Location: new campus in Madrid.
*Only academic fees are covered.
Through an international agreement with Universidad de Navarra in Spain, our master’s students can fast-track a Master’s Degree in Tax Consulting by validating key international taxation courses completed in Peru. This second degree—renowned for its academic rigor and global recognition—offers specialized training in European tax law, allowing students to access a world-class program, broaden their international network, and strengthen their expertise for today’s competitive global market.
PROFESSORS
Our faculty members stand out not only for their academic and professional experience, but also for their commitment to teaching and their dedication to fostering ethical and critical thinking. Through their work, they advance knowledge, research, and society.
ADVISORY COUNCIL
MUÑOZ SALGADO, Silvia
Master’s Degree in Taxation from Georgetown University (United States). She earned her law degree from Universidad de Lima and completed specialized programs at institutions including the IBFD, the OECD, and Vienna University of Economics and Business. She has more than 30 years of experience in tax law, international taxation, and transfer pricing. She has held strategic positions at SUNAT and served as counsel and senior associate at Rodrigo, Elías & Medrano Abogados. She is currently a partner at Gálvez & Dolorier Abogados and a member of the Lima Bar Association, the Peruvian Institute of Tax Law (IPDT), International Fiscal Association (IFA) – Peruvian Group.
TORI VARGAS, Fernando
Master’s Degree in International Taxation from New York University (United States). He earned an MBA from Universidad Adolfo Ibáñez (Chile) and his law degree from Universidad de Lima. He has more than 30 years of experience in tax matters, specializing in international taxation, transactions, and corporate reorganizations. Since 2015, he has led the International Tax and Transactions practice at EY Peru. He is also a member of the Peruvian Institute of Tax Law (IPDT) and the International Fiscal Association (IFA) – Peruvian Group, where he has participated as a speaker at international conferences.
BUITRAGO DÍAZ, Esperanza
PhD in Tax and Administrative Law from Universidad de Salamanca (Spain). Holds a Master's in Intellectual Property Law from Universidad de Los Andes and a Bachelor's Degree in Law from Universidad de La Sabana (Colombia), along with academic training at the Max Planck Institute for Tax Law and Public Finance (Germany). Buitrago has served as Deputy Director of the Tax Law Department at Universidad del Rosario (Colombia) and as a visiting professor at universities in Argentina, Colombia, Spain, and China. She currently works at the Center for Taxation at Maastricht University (Netherlands), where she teaches International Taxation and Global Tax Policy. She is the author of numerous publications on international taxation and serves on the editorial boards of various specialized journals.
VEGA BORREGO, Félix
Professor of Financial and Taxation Law at Universidad Autónoma de Madrid (UAM), where he currently serves as Director of the Public Law and Legal Philosophy Department of the School of Law. He is an advisor, consultant, and expert for various national and international public and private organizations. Borrego has been a visiting researcher at Georgetown University Law Center (United States) and Universidad Nacional de San Martín (Argentina). His research focuses primarily on international taxation and tax procedures. He previously held the position of Vice Dean of the School of Law at UAM. He holds a PhD and a professional law degree from UAM.
TAXATION BLOG
Stay up to date with the latest in tax legislation. This blog breaks down fiscal reforms and their effects on today's business arena.
