Vinculación Social Universitaria como herramienta de gestión de cultura tributaria en negocios populares ecuatorianos
Introduction: University social linkage has emerged as a strategic tool to strengthen the tax culture in vulnerable territories. Its role as an agent of change allows promoting social transformation from an educational and participatory approach, especially in contexts where popular businesses and i...
Saved in:
| Main Authors: | , |
|---|---|
| Format: | Digital |
| Language: | spa |
| Published: |
UNIVERSIDAD ANTONIO NARIÑO
2025
|
| Subjects: | |
| Online Access: | https://revistas.uan.edu.co/index.php/papeles/article/view/2146 |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
| _version_ | 1839941351411548160 |
|---|---|
| author | Viteri Vera, Maria del Pilar Ortiz Guevara, Dolores |
| author_facet | Viteri Vera, Maria del Pilar Ortiz Guevara, Dolores |
| author_sort | Viteri Vera, Maria del Pilar |
| collection | OJS |
| description | Introduction: University social linkage has emerged as a strategic tool to strengthen the tax culture in vulnerable territories. Its role as an agent of change allows promoting social transformation from an educational and participatory approach, especially in contexts where popular businesses and informal economies predominate. This research seeks to make visible the impact of these interventions, highlighting the need to promote tax equity and inclusion. Methodology: The study was developed under a mixed approach, with a descriptive and cross-sectional design. Surveys, interviews and direct observations were applied to entrepreneurs of popular businesses. This methodological combination made it possible to collect qualitative and quantitative information that delves into the accounting and tax practices of the economic actors studied. Results and discussion: The findings revealed a low level of knowledge about tax obligations, myths about taxation and ignorance of existing incentives in Ecuadorian regulations. Despite the fear of sanctions, the entrepreneurs were willing to receive training. This openness allowed the execution of training workshops that sensitized participants on the importance of tax compliance as a basis for local development. Conclusions: The university social linkage not only generated relevant data, but also boosted formative processes that promote formalization and economic empowerment. Making these impacts visible reinforces their value as a strategy for inclusion, equity and sustainability in territories historically excluded from the tax system. |
| format | Digital |
| id | revistas.uan.edu.co-article-2146 |
| institution | Revista PAPELES |
| language | spa |
| publishDate | 2025 |
| publisher | UNIVERSIDAD ANTONIO NARIÑO |
| record_format | ojs |
| spelling | revistas.uan.edu.co-article-21462025-08-02T16:56:17Z University Social Engagement as a tool for managing tax culture in Ecuadorian popular businesses Vinculación Social Universitaria como herramienta de gestión de cultura tributaria en negocios populares ecuatorianos O engajamento social universitário como ferramenta de gestão da cultura tributária em empresas populares equatorianas Viteri Vera, Maria del Pilar Ortiz Guevara, Dolores Tributación Sector Informal Desarrollo Comunitario Ecuador Enseñanza superior Higher education community action taxation informal sector community development Ecuador Introduction: University social linkage has emerged as a strategic tool to strengthen the tax culture in vulnerable territories. Its role as an agent of change allows promoting social transformation from an educational and participatory approach, especially in contexts where popular businesses and informal economies predominate. This research seeks to make visible the impact of these interventions, highlighting the need to promote tax equity and inclusion. Methodology: The study was developed under a mixed approach, with a descriptive and cross-sectional design. Surveys, interviews and direct observations were applied to entrepreneurs of popular businesses. This methodological combination made it possible to collect qualitative and quantitative information that delves into the accounting and tax practices of the economic actors studied. Results and discussion: The findings revealed a low level of knowledge about tax obligations, myths about taxation and ignorance of existing incentives in Ecuadorian regulations. Despite the fear of sanctions, the entrepreneurs were willing to receive training. This openness allowed the execution of training workshops that sensitized participants on the importance of tax compliance as a basis for local development. Conclusions: The university social linkage not only generated relevant data, but also boosted formative processes that promote formalization and economic empowerment. Making these impacts visible reinforces their value as a strategy for inclusion, equity and sustainability in territories historically excluded from the tax system. Introducción: la vinculación social universitaria ha emergido como una herramienta estratégica para fortalecer la cultura tributaria en territorios vulnerables. Su papel como agente de cambio permite promover una transformación social desde un enfoque educativo y participativo, especialmente en contextos en los que predominan negocios populares y economías informales. Esta investigación busca visibilizar el impacto de estas intervenciones, destacando la necesidad de promover la equidad fiscal y la inclusión. Metodología: el estudio se desarrolló bajo un enfoque mixto, con un diseño descriptivo y de tipo transversal. Se aplicaron 161 encuestas, 5 entrevistas y observaciones directas a emprendedores de negocios populares. Esta combinación metodológica permitió recoger información cualitativa y cuantitativa que profundiza en las prácticas contables y fiscales de los actores económicos estudiados. Resultados y discusión: los hallazgos revelaron un bajo nivel de conocimiento sobre obligaciones tributarias, mitos sobre la fiscalidad y desconocimiento de incentivos existentes en la normativa ecuatoriana. A pesar del temor a sanciones, los emprendedores mostraron disposición a capacitarse. Esta apertura permitió la ejecución de talleres formativos que sensibilizaron a los participantes sobre la importancia del cumplimiento fiscal como base del desarrollo local. Conclusiones: la vinculación social universitaria no solo generó datos relevantes, sino que también impulsó procesos formativos que promueven la formalización y el empoderamiento económico. Visibilizar estos impactos refuerza su valor como estrategia de inclusión, equidad y sostenibilidad en territorios históricamente excluidos del sistema tributario. Considerando a importância de evidenciar o impacto do engajamento social universitário como ferramenta de gestão da cultura tributária em territórios vulneráveis beneficiários, compartilhamos reflexões que nos permitem reconhecer o papel do engajamento social universitário como agente de mudança em territórios vulneráveis, posicionando-o como ferramenta fundamental para o fortalecimento da cultura tributária a partir de uma perspectiva educativa e participativa. Esse trabalho comunitário levou à presente pesquisa, que utilizou uma abordagem descritiva, transversal e de método misto, combinando trabalho de campo com dados resultantes de pesquisas, entrevistas e observações no local. A pesquisa se concentrou em identificar o nível de educação tributária entre empreendedores de negócios populares, bem como suas práticas contábeis e tributárias. Os resultados revelaram uma falta de conscientização sobre conformidade tributária, a existência de mitos fiscais e uma falta de conhecimento sobre os incentivos contemplados nas regulamentações equatorianas. Eles também revelaram medo de serem penalizados, mas também uma abertura para aprender. Este trabalho não só nos permitiu reunir informações valiosas, mas também implementar workshops de treinamento, conscientizando sobre a importância da conformidade tributária como pilar do desenvolvimento empresarial e comunitário. Destaca também a necessidade de destacar seu impacto como mecanismo de inclusão e desenvolvimento sustentável, promovendo a equidade tributária e a formalização de atores econômicos historicamente excluídos. UNIVERSIDAD ANTONIO NARIÑO 2025-08-02 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://revistas.uan.edu.co/index.php/papeles/article/view/2146 10.54104/papeles.v17n33.2146 Papeles; Vol. 17 No. 33 (2025): Papeles, Vol. 17 Núm. 33 (Ene-Julio, 2025) Papeles; Vol. 17 Núm. 33 (2025): Papeles, Vol. 17 Núm. 33 (Ene-Julio, 2025) Papeles; v. 17 n. 33 (2025): Papeles, Vol. 17 Núm. 33 (Ene-Julio, 2025) 2346-0911 0123-0670 10.54104/papeles.v17n33 spa https://revistas.uan.edu.co/index.php/papeles/article/view/2146/1674 Copyright (c) 2025 Maria del Pilar Viteri Vera, Dolores Ortiz Guevara https://creativecommons.org/licenses/by-nd/4.0 |
| spellingShingle | Tributación Sector Informal Desarrollo Comunitario Ecuador Enseñanza superior Higher education community action taxation informal sector community development Ecuador Viteri Vera, Maria del Pilar Ortiz Guevara, Dolores Vinculación Social Universitaria como herramienta de gestión de cultura tributaria en negocios populares ecuatorianos |
| title | Vinculación Social Universitaria como herramienta de gestión de cultura tributaria en negocios populares ecuatorianos |
| title_alt | University Social Engagement as a tool for managing tax culture in Ecuadorian popular businesses O engajamento social universitário como ferramenta de gestão da cultura tributária em empresas populares equatorianas |
| title_full | Vinculación Social Universitaria como herramienta de gestión de cultura tributaria en negocios populares ecuatorianos |
| title_fullStr | Vinculación Social Universitaria como herramienta de gestión de cultura tributaria en negocios populares ecuatorianos |
| title_full_unstemmed | Vinculación Social Universitaria como herramienta de gestión de cultura tributaria en negocios populares ecuatorianos |
| title_short | Vinculación Social Universitaria como herramienta de gestión de cultura tributaria en negocios populares ecuatorianos |
| title_sort | vinculacion social universitaria como herramienta de gestion de cultura tributaria en negocios populares ecuatorianos |
| topic | Tributación Sector Informal Desarrollo Comunitario Ecuador Enseñanza superior Higher education community action taxation informal sector community development Ecuador |
| topic_facet | Tributación Sector Informal Desarrollo Comunitario Ecuador Enseñanza superior Higher education community action taxation informal sector community development Ecuador |
| url | https://revistas.uan.edu.co/index.php/papeles/article/view/2146 |
| work_keys_str_mv | AT viteriveramariadelpilar universitysocialengagementasatoolformanagingtaxcultureinecuadorianpopularbusinesses AT ortizguevaradolores universitysocialengagementasatoolformanagingtaxcultureinecuadorianpopularbusinesses AT viteriveramariadelpilar vinculacionsocialuniversitariacomoherramientadegestiondeculturatributariaennegociospopularesecuatorianos AT ortizguevaradolores vinculacionsocialuniversitariacomoherramientadegestiondeculturatributariaennegociospopularesecuatorianos AT viteriveramariadelpilar oengajamentosocialuniversitariocomoferramentadegestaodaculturatributariaemempresaspopularesequatorianas AT ortizguevaradolores oengajamentosocialuniversitariocomoferramentadegestaodaculturatributariaemempresaspopularesequatorianas |
