LINKS WITH SOCIETY: IMPACT OF THE FISCAL SUPPORT NUCLEUS ON THE CREATION OF A TAX CULTURE

Abstract

The article refers to the experience of the Business Administration career at the Salesian Polytechnic University, Guayaquil Headquarters, and the implementation and execution of the project for linking with the community: Fiscal and Tax Support Nucleus, in an agreement concluded with the Internal Revenue Service, corresponding to the year 2016-2018. Its objective is to review the importance of the linking function 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 development of projects that enable the integration of higher education institutions, the state tax administration and low-income citizens. The research is descriptive and evaluates with a cross-sectional design, the implementation of the project to assisted taxpayers, services with greater demand, perception of the quality of attention of taxpayers and ways of promoting the project. Its conclusions present the base of taxpayers served, the tax services most in demand, the perception of quality of service and the main advertising strategies implemented to promote a tax culture.