Browsing by Author "Martínez Granda Francisco Josué"

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    Elaboración de una guía práctica para la formalización y cumplimiento tributario de los artesanos de COPEFA, cantón Gualaceo
    (Instituto Superior Tecnológico Particular Sudamericano, 2026) Macas Gutiérrez Nicole Doménica; Martínez Granda Francisco Josué
    The objective of this project was to develop a practical tax guide to facilitate the regularization, formalization, and compliance with tax obligations of artisans belonging to the Permanent Committee of Artisan Producers’ Fairs (COPEFA) in the canton of Gualaceo, province of Azuay. This initiative arose from the need to address the tax compliance gaps identified among this group of 42 active members, notably a high percentage of artisans without a valid Unique Taxpayer Registration Number (RUC), without artisan certification from the National Council for the Defense of Artisans (JNDA), and with a marked lack of familiarity with the digital platforms of the Internal Revenue Service (SRI). This study was conducted using a mixed methods approach combining applied and field research and employed techniques such as surveys, interviews, document review, and a census. The results showed that 67.65% of artisans lack artisan certification, 32.35% do not issue sales receipts, and 38.34% are unfamiliar with the use of digital platforms such as the SRI online portal, indicating a limited tax culture and a significant digital divide within the sector. Based on this assessment, the Practical Tax Guide: Formalize Your Art was developed and disseminated. This reference tool is grounded in current legal regulations, written in simple language, and includes visual aids; it is designed to reduce the risk of penalties and strengthen COPEFA’s organizational sustainability.