Análisis De Los Núcleos de Apoyo Contable y Fiscal (NAF) y Su Impacto En La Experiencia de los estudiantes de contaduría pública del último semestre de la Universidad Santo Tomás

Abstract

Tax evasion and avoidance are problems that affect many countries around the world, including our country. These practices represent a significant loss of income for the State, hindering the ability to finance public policies, social programs and development projects. In this context, the Directorate of National Taxes and Customs has implemented educational projects with the aim of bringing the taxpayer closer, reducing misinformation and promoting a culture of tax compliance.

This research focuses on analyzing the experience of students in the Accounting and Fiscal Support Centers as well as the projects developed by the DIAN to address tax evasion and avoidance through educational strategies, with the aim of examining how these initiatives contribute to the professional development of public accounting students at Santo Tomas University and to the country's economy by promoting greater tax awareness and fostering compliance practices among taxpayers.

The importance of addressing the problem of tax evasion and avoidance from an educational perspective is raised, recognizing that misinformation and lack of tax awareness are key factors in the perpetuation of these practices. Therefore, it is essential to understand how the educational projects of the DIAN seek to reduce misinformation and bring the taxpayer closer, and how these efforts impact the country's economy.

Throughout this degree work, the different projects implemented by the DIAN will be analyzed, finding the economic impact of these initiatives, considering how they contribute to the strengthening of public finances and the economic development of the country.

We hope that this study provides a comprehensive view of the DIAN's educational projects and their relevance to combat tax evasion and avoidance. Likewise, we trust that the findings obtained can serve as a basis for proposing recommendations that further strengthen existing initiatives and contribute to the construction of a fairer and more equitable society, in which all citizens comply with their tax obligations and contribute to development. sustainable in our country.