El rol del estudiante, docente de la Utmach, en el fortalecimiento en conciencia tributaria mediante las naf del año 2023.

Abstract

The present research work entitled "The role of university students of the UTMACH in strengthening tax awareness through the NAF in the year 2023" has as its main objective to establish the role of the university student of the Technical University of Machala, in strengthening tax awareness through the NAF in the year 2023. In Chapter 1, the object of study is contextualized at the regional, national and Latin American levels, based on a bibliographic review that addresses previous studies related to tax education and the function of the NAF. Chapter 2 provides a theoretical review that includes the key concepts of tax awareness and the operation of the NAF. The methodology, detailed in Chapter 3, is based on a quantitative approach with a non-experimental analytical-descriptive design, using surveys and systematic observation as the main tools for data collection. Data analysis in Chapter 4 reveals that participation in NAFs has been effective in improving students' tax knowledge, who demonstrate a high level of understanding of their tax obligations and a positive attitude toward compliance. In addition, a widespread perception of the public benefits derived from paying taxes is identified, although there are still areas that require greater transparency and communication. Overall, this work offers a comprehensive view of how NAFs contribute to tax education and strengthening tax awareness in the university community and in society at large, establishing conclusions and recommendations to improve the effectiveness of these programs in the future.