MARÍA TERESA MATA SIERRA

MARÍA TERESA MATA SIERRA is a Full Professor in the Public Law Department at the Faculty of Law, University of León, Spain. She holds the academic rank of Catedrático de Universidad (equivalent to Full Professor) and leads research in Tax Law and Financial Law within the DERFIN (Financial Law Research Group) at the University of León. Her work focuses on Spanish tax systems, European Union harmonization, and regional (foral) tax regimes, particularly in the Basque Country and Navarra.

Her educational background includes a Doctorate from the Universidad de Alcalá (1993) with a thesis titled La armonización fiscal en la C.E.E la adopción del principio de gravamen en origen para el IVA y su problemática, supervised by Dr. Rafael Calvo Ortega. This foundational work established her expertise in EU tax harmonization.

Professor Mata Sierra's research spans:

• Tax debt relief mechanisms in local and foral territories
• Taxation of family businesses and corporate incentives
• Digital transformation (crypto assets, big data, and AI in tax administration)
• Gender equality through fiscal policies
• Environmental taxation and waste management levies
• Fiscal federalism in Spain's autonomous communities

Her interdisciplinary approach bridges legal theory, public finance, and socio-economic policy.

Analysis of her 15 most recent publications (2022-2025) reveals three dominant trends: (1) Rapid adaptation of tax systems to digitalization (evident in crypto asset regulation and AI-driven compliance); (2) Intensified focus on regional tax autonomy, especially regarding Basque and Navarrese foral regimes; (3) Crisis-responsive measures including pandemic-era fiscal adjustments and debt relief mechanisms. Her work consistently addresses tensions between national frameworks, EU directives, and subnational fiscal sovereignty.

As a core member of the DERFIN research group, she contributes to collaborative projects analyzing Spanish tax policy evolution. Her academic leadership extends to supervising graduate theses and developing pedagogical frameworks for Tax Law education, including publications on effective teaching methodologies in the European Higher Education Area context.