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Submitted January 20, 2020
Published 2020-01-20

Artículos

Vol. 9 No. 1 (2020): Centros: Revista Científica Universitaria

PROMOTION OF TAXATION FROM THE LINK WITH SOCIETY. UNEMI CASE


DOI https://doi.org/10.48204/j.centros.v9n1a1

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References
DOI: 10.48204/j.centros.v9n1a1

Published: 2020-01-20

How to Cite

Carvajal, A., Escobar, Y., & Moreira, M. F. (2020). PROMOTION OF TAXATION FROM THE LINK WITH SOCIETY. UNEMI CASE. Centros: Revista Científica Universitaria, 9(1), 1–14. https://doi.org/10.48204/j.centros.v9n1a1

Abstract

This paper aims to expose the strategies applied in the tax consulting and accounting consulting project in the 2018 community of UNEMI, which allowed to know the situational reality of taxpayers. Through the linking project seeks to train traders, natural persons not obligated to maintain accounting records under dependency relationship, and members of agricultural associations and cooperatives in the city of Milagro and its surrounding areas, with the purpose of raising awareness of their obligations to the State, promoting a tax culture and management of basic accounting records. The strategies applied to the execution of the project are: planning, training of the students, training of the taxpayers and analysis of the results. This paper is exploratory-descriptive and field, direct beneficiaries are represented by 323 people. To collect the information, the survey technique was applied. The preliminary results revealed that the associations resort to third parties to comply with their formal duties, but after receiving the training, a greater mastery in tax issues is evident. Finally, it was possible to conclude that to achieve a tax training that leads the citizen to fulfill their responsibilities with the state, it is considered necessary to work together between the tax administration, higher education institutions and the community.

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