Vinculación con la Sociedad: Impacto Del Núcleo de Apoyo Fiscal, en la Generación de Cultura Tributaria

The article refers to the experience of the Business Administration career at the Universidad Politécnica Salesiana, Sede Guayaquil; in the implementation and execution of the project of linking with the community: Nucleus of Fiscal and Tax Support, in agreement with the Internal Revenue Service, from the year 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 the least wealthy citizens. The research is descriptive and evaluates the implementation of the project with a cross-sectional design in terms of taxpayers served, services with the highest demand, perception of the quality of care of taxpayers and ways of promoting the project. Their conclusions present the base of taxpayers served, the tax services with the highest demand, the perception of quality of service and the main advertising strategies implemented to promote a tax culture.