Accounting and financial support nucleus of the Universidad Estatal del Sur de Manabí in service to the community in times of health emergency COVID-19

Abstract

The Accounting and Tax Support Cores (NAFs) originate as an experience of the Brazilian Tax Administration. They arise as an idea of social responsibility proposed and directed by the Tax Administrations of each country, in coordination with higher education institutions. The purpose is to create permanent care spaces where students and teachers, previously trained by the Internal Revenue Service provide basic tax guidance to natural people at no cost. The Southern State University of Manabí, through linkage projects responds to local development needs, Considering Ministerial Agreement No. 00126 of 11/03/2020, health emergency status COVID-19, Higher Education Council Resolution No. RPC-SE-02-No. 026-2020; NAF's activities were conducted through virtual training for an internal and external actor. The methodology used in the research is a bibliographic model revision of the subject of study. Among the most outstanding results is the virtual training carried out to 3364 participants, with the main objective of increasing taxpayer culture. Among the findings, the most relevant is that the confinement of the population allowed virtual training to be carried out to disseminate the regulations and tax regulations and avoid paying fines and interest.