Análisis del efecto de los núcleos de apoyo fiscal (NAF), en la cultura tributaria durante los años 2022-2023 en el Distrito Metropolitano De Quito

Abstract

The analysis of the effect of the Fiscal Support Centers (NAF) on tax culture during the years 2022 and 2023 in the Metropolitan District of Quito reveals the importance of these initiatives in promoting tax compliance. The NAFs, made up of students and professionals, offer free assistance on tax issues to low-income citizens, contributing to a better understanding of the tax system and fostering a more positive attitude towards paying taxes. During the 2022-2023 period, the NAFs in Quito played an important role in the tax education of the community. Through workshops, talks and personalized advice, the NAFs addressed topics such as tax filing, compliance with tax obligations and taxpayers' rights. This educational work resulted in greater knowledge on the part of citizens about their tax responsibilities, which in turn encouraged voluntary compliance. In addition to education, the NAFs also facilitated access to tax services. By providing assistance in filing returns and other procedures, the NAFs helped reduce the gap between the tax administration and citizens, especially those with less access to information and resources. This closeness generated trust in the system and promoted a culture of compliance. The impact of the NAFs on tax culture was evident in several aspects. First, an increase was observed in the number of taxpayers who complied with their obligations in a timely manner. Second, a decrease was recorded in queries and complaints related to tax issues, suggesting a better understanding of the system. Finally, a change in citizens' attitude towards taxes was perceived, moving from a negative view to a more positive one and joint participation.