Local tax, legal, and economic education and strengthening through contributions from the fiscal support center of the Chimborazo polytechnic school

Abstract

The initiative of the Tax Support Center (Núcleo de Apoyo Fiscal - NAF) of the Escuela Superior Politécnica de Chimborazo was established as a fundamental project for interaction between the university and the community, with the central purpose of promoting the development of skills in the tax, legal, and economic fields at the local level. This program was structured as a bridge that connected academic knowledge with the practical needs of the community, offering a free, comprehensive consulting and training service aimed at entrepreneurs, micro-entrepreneurs, and citizens in general to guide them in fulfilling their tax obligations and the proper management of their businesses. The operational execution fell to ESPOCH students, who, after a rigorous training process endorsed by the Internal Revenue Service, provided personalized advice, resolving doubts about formalization procedures, appropriate tax regimes, and the correct use of electronic invoices. The result of this symbiosis was profoundly enriching for all parties involved: the local productive base consolidated its operations within the legal framework and strengthened its sustainability, while the participating students enriched their professional preparation by facing real cases, developing not only technical skills but also a civic commitment. The NAF of ESPOCH served as a catalyst for regional progress, fostering a culture of legality and tax responsibility, and demonstrating the transformative role that academia can play when its knowledge capital is applied directly to solve specific social and economic problems in its immediate environment.