Youth Participation University in Tax Advice via the Learning Service

Main Article Content

Jorge Luis Garcia Bacuilima
Veronica Natalia Espinoza Farfan

Abstract

Taxation is one of the main sources of income of a country. When the government wants to increase economic and social development of its country, it is necessary to raise taxes or tax rates on the tax base. However, it becomes complicated when the informality of the economically active population has remained at around 45%, as is the case of Ecuador, and the people who are forced to pay these taxes mostly have questions or they do not know how to do it. For this reason, the Politécnica Salesiana University decided to sign an agreement with the Internal Revenue Service (SRI), so that students studying accounting could provide tax advice in solidarity to taxpayers who have questions or problems in their tax return forms. This article describes and analyzes the development of the office of voluntary taxpayer assistance that was implemented in the university, and how service learning influenced students, and 250 taxpayers in the sector. It also includes detailed instructions for other universities to implement a similar program and a discussion of taxes that need higher advice.

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Article Details

How to Cite
Garcia Bacuilima, J. L., & Espinoza Farfan, V. N. (2018). Youth Participation University in Tax Advice via the Learning Service. Global Journal of Business, Economics and Management: Current Issues, 8(3), 95–99. https://doi.org/10.18844/gjbem.v8i3.659
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Article
Author Biography

Jorge Luis Garcia Bacuilima, Universidad Politecnica Salesiana, Calle Vieja 12-30 y Eliat Liut, 010150 Cuenca, Ecuador

Taxation is one of the main sources of income of a country. When the government wants to increase the economic and social development of its country, it is necessary to raise tax rates on the tax base. However, it becomes complicated when the informality of the economically active population has remained at around 45%, as is the case of Ecuador, and the people who are forced to pay these taxes mostly have questions or unaware of it. For this reason, the Politecnica Salesiana University decided to sign an agreement with the Internal Revenue Service so that accounting students could provide tax advice in solidarity to taxpayers who have questions in their tax return forms. This article analyses the development of the office of voluntary taxpayer assistance implemented in the university, and how service learning influenced students and 250 taxpayers in the sector. Also, suggestions to other universities to implement a similar programme are provided.

 

Keywords: Accounting, university, learning service, tax, university students.