Responsabilidad social universitaria a través del NAF

Abstract

Taxation in Colombia is one of the fundamental pillars of state financing and the nation’s social development, as stated in the Colombian Constitution, which establishes that it is the duty of citizens to contribute to the financing of the nation’s expenditures and investments under the principles of equity and justice; however, the tax system applied in Colombia tends to be complex and, as a result, has over time led to high rates of informality and tax evasion, particularly among micro, small, and medium-sized enterprises (MSMEs) or, alternatively, low-income individuals. The tax system faces major challenges, particularly for those who lack the financial resources to access professional and accounting advice that would help them understand the system’s complexity. Consequently, the National Tax and Customs Directorate (DIAN) has recognized that the solution does not lie in punitive enforcement, but rather in actively and diversely promoting a culturé of tax compliance among citizens. This has led to programs such as the Accounting and Tax Support Center (NAF), a corporate social responsibility initiative adopted by the DIAN and strategically developed in partnership with institutions of higher education (IES). The NAF bridges the gap between academia and the public, enabling students in their final semesters to provide free basic guidance on tax, customs, and foreign exchange (TAC) procedures, all under the supervision of a faculty member. Thus, the program is designed to achieve both a social impact—by facilitating citizens’ compliance with all tax obligations—and an academic impact—by providing developing professionals with real-world experience that strengthens their technical and ethical competencies.