SciELO - Scientific Electronic Library Online

vol.10 número2El derecho penal ambiental en la protección de los servicios ecosistémicos boscososImportancia de los recursos humanos en las micro, pequeñas y medianas empresas del Ecuador índice de autoresíndice de materiabúsqueda de artículos
Home Pagelista alfabética de revistas  

Servicios Personalizados




  • No hay articulos citadosCitado por SciELO

Links relacionados

  • No hay articulos similaresSimilares en SciELO


Revista Universidad y Sociedad

versión On-line ISSN 2218-3620


ALANA CASTILLO, Tania Patricia; GONZAGA ANAZCO, Sandy Jahaira  y  YANEZ SARMIENTO, Mariana Marisol. Tributary management for microentrepreneurs through the creation of the advice center case: Umet Branch Machala. Universidad y Sociedad [online]. 2018, vol.10, n.2, pp.84-88.  Epub 02-Feb-2018. ISSN 2218-3620.

This article presents a theoretical description of the creation of a free tributary advisory center at the Metropolitan University of Ecuador (Machala), with the support of the Internal Revenue Service (SRI) which are promoting the implementation of the Accounting and Fiscal Support Nuclei (NAF), as part of the regional project promoted by the Eurosocial cooperation instrument. Its objective is to contribute to the development of a fiscal culture by raising awareness of the responsibility of the formal duties of natural persons not required to keep accounts and low income microentrepreneurs of Canton Machala, providing them services and guidance in basic tax matters such as: Fiscal Citizenship, Formal Duties, RISE, Declarations by Internet among others, with the cooperation of a Higher Education Institution (IES). The methodology used included the conceptual revision of the technical guidelines for the operation, planning, execution and monitoring of (NAF), review of the formal duties of taxpayers, classification of microentrepreneurs according to their tax obligations, collection of user data and the design of standard formats for tax advice to be implemented in the tax advisory center.

Palabras clave : Tributary Management; Counseling Center; Microentrepreneurs; Institution of Higher Education.

        · resumen en Español     · texto en Español     · Español ( pdf )