Improvement Level of Tax Advisory and Research Competencies of Students in the Accounting and Auditing Program at the Salesian Polytechnic University

This research project seeks to transform the academic training of Accounting and Auditing students at the Universidad Politécnica Salesiana by integrating research and tax advisory services as methodological strategies. Faced with the need to prepare professionals capable of meeting the challenges of Industry 4.0 and social responsibility, the study proposes a practical approach that connects theory with real-world business and fiscal situations. The central problem addresses the gap between theoretical training and the practical competencies required in the labor market. The methodology, which is descriptive, correlational, and experimental, will be implemented through the Accounting and Tax Support Center (NAF), allowing students to apply their knowledge in assisting citizens and small businesses. This process not only strengthens the students' technical and soft skills but also generates a positive social impact by providing ethical and responsible advice to the community. Expected results include the validation of an innovative pedagogical model, the publication of scientific articles, and the continuous improvement of curricula. By integrating research and community service, the project ensures academic and professional sustainability, preparing future accountants to contribute significantly to the country's economic development and fiscal justice.<br/><br/><b>Goal</b>: <br/>Determine the level of improvement in tax advisory and research competencies among Accounting and Auditing students at the Universidad Politécnica Salesiana. This will be achieved through a comprehensive evaluation to optimize teaching strategies.<br/><br/><b>Research lines</b>: <br/>Audit and specific applications