Youth Participation University in Tax Advice Via the Learning Service

Jorge Luis Garcia Bacuilima; Veronica Natalia Espinoza Farfan

doi:10.18844/gjbem.v8i3.659

Youth Participation University in Tax Advice Via the Learning Service

Título traducido de la contribución: Participación de los Jóvenes Universitarios en la Asesoría Fiscal a través del Servicio de Aprendizaje

Jorge Luis Garcia Bacuilima, Veronica Natalia Espinoza Farfan

Grupo de Investigación en Finanzas, Auditoría, Contabilidad y Tributación (GIFACT)

Producción científica: Contribución a una revista › Artículo

Resumen

La fiscalidad es una de las principales fuentes de ingresos de un país. Cuando el gobierno quiere aumentar el desarrollo económico y social de su país, es necesario aumentar los impuestos o las tasas impositivas sobre la base tributaria. Sin embargo, esto se complica cuando la informalidad de la poblaciÃ³n econÃ³mica activa se ha mantenido alrededor del 45%, como es el caso de Ecuador, y las personas que se ven obligadas a pagar estos impuestos en su mayorÃa tienen dudas o no saben cÃ³mo hacerlo. Por esta razÃ³n, la Universidad PolitÃ©cnica Salesiana decidiÃ³ firmar un convenio con el Servicio de Rentas Internas (SRI), para que los alumnos que estudian contabilidad brinden asesorÃa tributaria solidaria a los contribuyentes que tengan dudas o problemas en sus formularios de declaraciÃ³n de impuestos. Este artículo describe y analiza el desarrollo de la oficina de asistencia voluntaria al contribuyente que se implementó en la universidad, y cómo el aprendizaje servicio influyó en los estudiantes, y en 250 contribuyentes del sector. También incluye instrucciones detalladas para que otras universidades pongan en marcha un programa similar y un análisis de los impuestos que necesitan un mayor asesoramiento.

Título traducido de la contribución	Participación de los Jóvenes Universitarios en la Asesoría Fiscal a través del Servicio de Aprendizaje
Idioma original	Inglés estadounidense
Páginas (desde-hasta)	1-6
Número de páginas	6
Publicación	Global Journal of Business, Economics and Management
Volumen	8
N.º	8
DOI	https://doi.org/10.18844/gjbem.v8i3.659
Estado	Publicada - 27 nov. 2018

Palabras clave

Accounting
Learning service
Tax
University
University students

Areas de Conocimiento del CACES

111A Educación

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10.18844/gjbem.v8i3.659

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abstract = "Taxation is one of the main sources of income of a country. When the government wants to increase economic and social development of its country, it is necessary to raise taxes or tax rates on the tax base. However, it becomes complicated when the informality of the economically active population has remained at around 45%, as is the case of Ecuador, and the people who are forced to pay these taxes mostly have questions or they do not know how to do it. For this reason, the Polit{\~A}{\textcopyright}cnica Salesiana University decided to sign an agreement with the Internal Revenue Service (SRI), so that students studying accounting could provide tax advice in solidarity to taxpayers who have questions or problems in their tax return forms. This article describes and analyzes the development of the office of voluntary taxpayer assistance that was implemented in the university, and how service learning influenced students, and 250 taxpayers in the sector. It also includes detailed instructions for other universities to implement a similar program and a discussion of taxes that need higher advice.",

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Youth Participation University in Tax Advice Via the Learning Service

Resumen

Palabras clave

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