SUGEY DE JESUS LOPEZ PEREZ

SUGEY DE JESUS LOPEZ PEREZ is an Assistant Professor at the Department of Financial Economy and Accounting within the Faculty of Economic and Business Sciences at the University of Santiago de Compostela. Her work focuses on the intersection of taxation, circular economy, and fiscal policy.

• Research group: ICEDE (Innovation, structural change and development)
• Email: sugeydejesus.lopez@usc.es

Research Interests: Her research explores systemic fiscal reforms for circular economy transitions, environmental taxation, and economic development. Key areas include VAT reform for repair services, tax expenditure analysis, and policy design for sustainable consumption.

Recent Publications: Her work analyzes tax systems in Spain and Mexico, emphasizing conflicts between harmful tax expenditures and environmental taxes, while proposing fiscal instruments to support circular business models and sustainable employment.

Labs & Collaborations: She is affiliated with the ICEDE research group, focusing on innovation and structural change in economic development.