Strategies to promote the tax culture from the academy. UTPL case

Abstract

The purpose of this research is to disseminate the strategies worked from the academy through the NAF Accounting and Fiscal Support Centers, to promote the responsible and voluntary tax culture of natural persons not obliged to keep accounts in vulnerable sectors such as: associations of coffee growers , adjudicators of shopping centers, ceramic artisans, associations of the Bosque Seco Commonwealth and of the Parochial Juntas of the Province of Loja. The people who are part of these sectors lack technical knowledge in the tax field and develop their activities in an empirical manner which does not allow them to adequately determine the profitability of the products they produce and, therefore, do not have reports on economic results. , factors that cause an atmosphere of distrust and demotivation among the members of the associations. These sectors require priority attention not only from the sectional governments but also from the academy by virtue of the fact that they develop economic activities with local products, therefore the interest of involving students and teachers to strengthen their knowledge, in the appropriate use of resources through the application of basic accounting and administrative tools. The methodology used is exploratory-descriptive; to gather evidence, the survey techniques and fieldwork were applied, the data was processed through quantitative methods such as frequency calculation. From the results obtained, it is concluded that to promote the tax culture, a joint work is required between the tax administration, academia and society.