Education and development for entrepreneurs in the canton of Atacames
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Abstract
Accounting and tax education provides the necessary knowledge for the development of entrepreneurs. In this sense, the present research was oriented to analyze the fulfillment of accounting and tax duties in order to describe the needs required to strengthen the tax education of entrepreneurs in the parish of the Canton Atacames. Methodologically it is a descriptive study, with an exploratory scope, a sample of 296 entrepreneurs surveyed and a review of the tax regime for microenterprises were used. As a result in the characterization of entrepreneurs all are not registered in the Internal Revenue Services; the largest number of entrepreneurs has Ruc, they are not obliged to keep accounts, the type of business is commercial, the time running more than four years, they did not know about tax laws, they do not keep records of income and expenses, a few have workers in their business, a minimum number of workers are affiliated to social security. In conclusion, the entrepreneurs were interested in receiving training in accounting and tax issues, in addition to knowing the tax regulations for the fulfillment of their tax duties.
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