Incidencia del proyecto NAF en el cumplimiento contable y tributario de los emprendedores del cantón Machala del periodo 2023 D1 Y D2.

Abstract

This research analyzes the impact of the Accounting and Tax Support Nucleus Project (NAF) on the accounting and tax compliance of entrepreneurs in the Machala canton during the period 2023. The study is based on the problem of the generalized lack of knowledge about fiscal and accounting issues among entrepreneurs, which causes errors in tax declarations, economic sanctions and risks of informality. The main objective was to analyze how the NAF Project's training sessions have an impact on improving compliance with tax and accounting obligations, evaluating the level of knowledge after the intervention. A mixed approach was used, with a non-experimental, descriptive and analytical design, under the pragmatic paradigm. The techniques employed included surveys to entrepreneurs, interviews to students and documentary review of the project reports. The results show that the NAF Project has generated positive impacts: 90.2 % of the participants stated that they know the taxes they must pay, 78 % keep a record of income and expenses, and 63.4 % file their tax returns in a timely manner. However, limitations were also identified, such as the use of technical language that is not very accessible, low participation of the IRS in student training, and the absence of long-term follow-up with beneficiaries. Finally, the NAF Project has contributed significantly to the strengthening of the tax culture and tax compliance of Machala's entrepreneurs, although it is recommended that the methodology be strengthened, its coverage expanded and its sustainability guaranteed through a more effective link with the actors involved.