Impact of UMET Machala's NAF project on the culture and tax collection of El Oro, Ecuador
DOI:
https://doi.org/10.18779/csye.v9i2.1121Keywords:
economic impact, tax culture, tax collectionAbstract
This research focuses on the analysis of the results of the project to link the Accounting and Tax Support Centers of the Metropolitan University of Ecuador, Machala campus, in agreement with the Internal Revenue Service (2024), maintaining a free tax guidance service to the Orense community, carried out by students and teachers certified by the regulatory body. The objective of this work is to evaluate its economic impact and the strengthening of tax culture in taxpayers in the sector, as well as academic and collection consumption. A descriptive methodology was applied with a quantitative and longitudinal approach, through descriptive analysis and the statistical evaluation method through the Pearson test. With this test, the existing relationship between the variables under study will be determined. As a result, the resolved cases, self-employed and people served, have a highly significant relationship, with a value of P = 0.000 and 0.013; and a very good rating according to Pearson's R=1.000 and 0.819 respectively. It is concluded that providing adequate advice to all users of the tax office is essential to creating a tax culture among citizens.
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