Vinculación con la sociedad: impacto del núcleo de apoyo fiscal, en la generación de cultura tributaria

Abstract

The article refers to the experience of the Business Administration career at the Salesian Polytechnic University, Guayaquil Headquarters; in the implementation and execution of the project to link with the community: Nucleus of Fiscal and Tax Support, in agreement with the Internal Revenue Service, from 2016-2018. Its objective is to review the importance of the function of linking with the community, in the training of students, and the role of the Eurosocial organization, as a cooperation program between Latin America and the European Union, in the creation of projects that allow Higher education institutions are a bridge between the state tax administration and citizens with fewer resources. The research is descriptive and evaluates with a cross-sectional design the implementation of the project in terms of taxpayers served, services with the highest demand, perception of the taxpayers' quality of care and ways of promoting the project. Its conclusions present the base of taxpayers served, the tax services with the highest demand, the perception of service quality and the main advertising strategies implemented to promote a tax culture.