Accounting and Tax Support Centers as a university–society engagement strategy: experiences from an Ecuadorian university

Abstract

The Accounting and Tax Support Centers (NAF) constitute a university–society engagement strategy aimed at facilitating taxpayers’ access to tax information, advisory services, and education, while also promoting the practical participation of university students. The objective of this study was to analyze the results of the NAF program of the Autonomous University of the Andes in providing tax assistance and education to taxpayers in Ecuador’s Planning Zone 3. A descriptive and applied study was conducted, based on the quantitative analysis of the program’s institutional records and a documentary review of tax culture, tax evasion, and university–society engagement. The different implementation stages, the number of participating students, the services provided, and the results of a tax training activity were examined. The program recorded the participation of 158 students and 7,356 taxpayer service interactions through in-person, outreach, and virtual modalities. The highest service figures were observed during the virtual stages implemented through interinstitutional collaboration. In one training activity, the average level of tax knowledge increased from 83% to 90%, representing a descriptive difference of 7 percentage points. The NAF demonstrates the capacity to expand access to tax guidance and education services and represents a relevant university–society engagement strategy. Longitudinal and comparative studies are needed to determine their effects on tax compliance and students’ competencies.