Tax planning within the enterprise observed in community practices

Abstract

This research addresses aspects related to the inclusion of tax planning within the development of financial education projects that are immersed in community practices. The objective of the research consisted of a baseline survey to identify the level of financial and tax knowledge they possess. An exploratory type of research was used, the period in which the field work was developed corresponds to the year 2023, applying 96 surveys and 9 interviews in Guayaquil: Monte Sinai, Entrada de la 8, Florida Norte; in Durán: Primavera; and in Colimes de Balzar. The results show that the participants of the beneficiary territories of the various activities of university social linkage do not have a mission, vision or objectives of their enterprise and/or business, which implies a shortcoming that destabilizes the foresight and administrative planning that supports all the financial and tax baggage involved in the start-up of the accounting entity. Including tax planning spaces within community practices that are immersed in financial education projects is undoubtedly a challenge that allows building spaces for responsible citizenship.

Keywords: Finance, Taxation, Enterprises, Communities.