Proposal for a Fiscal Assistance Nucleus (NAF) between the FOTRIEM Faculty and the SET as a university extension mechanism

Abstract

The initiative is part of the regional technical cooperation program of the European Union, called EurosociAL+, which aims to promote social cohesion in the region and focuses on the installation of Tax Assistance Centers. In this sense, the FOTRIEM Faculty as an extension policy joins forces with the SET in a strategic alliance to provide such an important service to citizens, the students offer collaboration and guidance in tax and accounting matters to companies and society in general. Taxes are not a complicated issue, teaching to understand the satisfaction of paying their obligations, is another way of collaborating in society and managing to evolve together as a country towards larger goals, this work has as a general objective: to propose a Tax Assistance Center (NAF) between the FOTRIEM faculty and the SET as a university extension mechanism. The methodology used to achieve the stated objectives was through a qualitative approach, with a documentary analysis, the phenomenology method, with a descriptive level, with the purpose of presenting a feasible proposal in all aspects, contributing knowledge in the tax area, doors outside the institution. The author concludes that the proposal will have the elements that make up the Paraguayan tax system, starting with an explanation of the elements that make up the 2019 reform, how Law 6380/2019 originates and how are the constituent elements of the taxes that make up this system and its peculiarities, all this will lead to the formation of fiscal values, which are transformed into a tax culture through Education, to achieve citizens with tax principles and voluntary payment, which leads to an increase in collection.