My name is Víctor Torres, of Peruvian nationality. I have a degree in Economics from Universidad Nacional Mayor de San Marcos-UNMSM (Peru) and a PhD in Socio-Economics Development by the University of Paris I Panthéon-Sorbone (France). I also have a Master’s Degree in Public Finance and Financial and Tax Administration – with a major in Tax Administration, from the Institute of Fiscal Studies (IEF) and the National University of Distance Learning (UNED) of Spain.

I have been working in the management of Economic Studies of the National Superintendence of Customs and Tax Administration (SUNAT) for little more than 20 years. I work also as Associate Professor at the Faculty of Economics of UNMSM University.

My collaboration with CIAT began in the beginning of 2007; in other words, a decade ago. During this time I have worked as Tutor and Coordinator of Tutors in virtual courses that present Tax Policy and Tax Administration as main subject. I also carried out consulting activities for CIAT. Since 2012, I have been tutor of the five editions of the Tax Administration Diploma (DAT), offered by CIAT.

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