Impacto del proyecto de vinculación bajo el modelo NAF-SRI en la formación de una cultura fiscal en los pequeños comerciantes del cantón Machala, periodo 2023-2024.

Abstract

The present research work aims to evaluate the impact of the Accounting and Tax Support Nucleus (NAF) Linking project on the accounting and tax knowledge acquired by students of the Technical University of Machala (UTMACH) during the academic period 2023-2024. The research focuses on identifying the challenges and difficulties faced by students in their participation in the NAF project, as well as describing the services offered to the community, based on information obtained from interviews with the project manager and surveys of the students involved. The methodology used follows a qualitative and quantitative approach applying the inductive method. The design of the study is analytical and non-experimental, using tools such as the interview form and survey guides. The results reveal that the structure and execution of the NAF project contribute significantly to the Formation of a Fiscal Culture in small merchants in the Machala canton and the students who participate in this project. Through their involvement, students not only improve their technical skills, but also develop professional competencies in the areas of financial and tax management. In addition, the NAF project provides a valuable contribution to the community by offering free accounting assistance to low-income people. In sum, the project acts as a key platform for practical learning, integrating theoretical knowledge of accounting and taxation with practical application, which is beneficial for both students and traders. This research highlights the relevance of initiatives like this in higher education, because it promotes the comprehensive development of skills and encourages participation in the community.