Informe de práctica empresarial realizado en la Dirección de Impuestos y Aduanas Nacionales

Abstract

This report compiles and describes the development of business practices carried out by the Dirección de Impuestos y Aduanas Nacionales, specifically in the Special Defensoría of the Contribuyente and the Usuario Aduanero, where, using a qualitative methodology based on participant observation, document review, and systematization of cases handled, it was found that communication and educational limitations hinder the understanding of tax, customs, and exchange procedures by many users, particularly microentrepreneurs, who face obstacles due to regulatory complexity and a lack of clear and accessible information. The main objective and guiding principle of this project was to analyze how the taxpayer and customs user service provided by the Defensoría Office affects the understanding and facilitation of foreign trade operations, and how it allows the entity to identify opportunities for communication and educational improvement in the management of customs procedures. As result, an improvement plan was proposed to design an institutional information booklet that complements the services offered by the Defensoría Office and focuses on user guidance and education. This tool aims to reduce and prevent common errors in procedures, strengthen voluntary compliance, and improve the perception of taxpayers and customs users towards the entity.