The role of higher education in promoting tax awareness and tax compliance in Ecuadorian society

Abstract

Introducción: The socioeconomic changes of the 21st century in Ecuador have reconfigured citizen perception of the tax system, highlighting the importance of higher education in promoting tax awareness and tax compliance. Consequently, this study investigates the role of Ecuadorian universities, focusing on the Milagro´s State University, in preparing future professionals for their tax obligations. Materials and methods: Using a qualitative and quantitative and descriptive approach, the perceptions of 216 students from the Accounting and Auditing, Economics and Business Administration majors were analyzed through surveys based on a Likert scale. In addition, interviews were conducted with six teachers to delve deeper into teaching methods and the inclusion of tax content in the curricula. Results: The findings revealed an awareness of the importance of paying taxes and the consequences of tax evasion, although deficiencies were also identified in the preparation to comply with tax obligations. Interviews with teachers highlighted the need to update tax content and adopt more effective teaching methodologies. Discussion: The research points out the importance of comprehensive tax education that combines theoretical knowledge with practical applications, adapted to current socioeconomic realities. Collaboration between universities, government and the private sector is crucial to achieve this goal. Conclusions: Higher education in Ecuador plays a fundamental role in promoting tax awareness and tax compliance, making it necessary to strengthen curricula and teaching methodologies in taxation, which will allow future professionals to be better prepared for their roles as responsible taxpayers and committed citizens, thus contributing to the sustainable development of the country.