Rosa Elena Orna

When we manage to transmit what we have learned, this is where really the educational process is strengthened, so I appreciate the opportunity of this CIAT virtual tutoring with the Taxation Diploma Course, specifically with the first module which focuses on tax policy and technology since 2008, 2010 and 2014 to date.

The course has been enriched by the use of different applications that have improved communication and the transmission of the contents, such as the Wikis and with the synchronous sessions that have been used more frequently in later versions.

It is important to point out that deep learning takes place because this process not only develop cognitive skills, but also communication skills, technological skills and also reinforce values such as integrity, fairness, perseverance, teamwork, among others.

Today where globalization is already a necessity, integrating knowledge and interact with professionals of different tax administrators, with similar objectives, promotes our professional development and above all dignifies us as persons.

I have had the opportunity of working in the National Superintendence of Customs and Tax Administration – SUNAT in Peru, in different areas for sixteen years until 2010. Also I have more than fifteen years in teaching at all levels of education, and really enjoy running a course either face-to-face or virtual. Currently I am working on my own in consulting for companies, training and teaching. I have a Master’s Degree in Business Administration, specializing in strategies and policies of the TEC of Monterrey. Professionally I am a Certified Public Accountant, with a Bachelor Degree in Education.

I enjoy swimming, practicing some athletics, travelling , that I first started by discovering my native country Peru, and then enjoying other places in the region, in addition in my free time I write mystic poetry, fictional tales and acrostics as the one which it attached. Thank you.

C ooperative member countries of an
I nternational organization
A ctivating Virtual Education
T owards the New Millenium

On occasions we say we’re lacking time, however
L imited resources may yield great results
I n ways of using a laptop or a Tablet or a cell phone
N ew products and new strategies for a new universe
E levating Human Resources

T o those who participate in the workshops and/or graduates,
U nifying the tax systems in a fair and equitable way
T o live is enjoy, as well as study and research,
O n line and in life to keep learning responsibly the importance of
R einventing equitable, uniform and fair tax policies
IN vesting in education as an effort that helps us to develop ourselves and to be free
G rowing personally and serving our country’s development.

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