Análisis de la implementación del servicio social del programa “Núcleos de Apoyo Contable y Fiscal – NAF” para el acceso a orientación tributaria de comunidades rurales de la región Cusco, Perú: El caso de la Universidad Nacional de San Antonio de Abad (UNSAAC)
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Pontificia Universidad Católica del Perú
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El Programa "Núcleos de Apoyo Contable y Fiscal (NAF)" de la SUNAT busca
fortalecer la cultura tributaria a través de dos fases: capacitación y servicio social.
Esta investigación analizó los factores que influyen en el servicio social del NAF
en la Universidad Nacional San Antonio de Abad de Cusco (UNSAAC) para
incluir a comunidades rurales, evaluando sus características, capacidades
organizacionales, estrategias de atención y la percepción de los actores
involucrados, con el objetivo de proponer mejoras y replicar elementos exitosos
en otros contextos.
Se realizó un caso de estudio, cuyo diseño fue no experimental de corte
transversal y con metodología mixta. Asimismo, se utilizó como unidad de
análisis a los actores involucrados en el servicio social: 2 funcionarios de la
gerencia cultura tributaria SUNAT, 1 coordinador del programa SUNAT Cusco,
1 docente coordinador del programa UNSAAC, 1 estudiante ganadora del
concurso EuroSocial, 5 representantes de comunidades alcanzadas y una
muestra de estudiantes universitarios participantes del programa durante los
periodos 2021-2022.
Entre las principales conclusiones se encontraron que los factores promotores
del servicio social fueron: el capital social construido entre las comunidades
atendidas y los estudiantes, el lenguaje sencillo de las orientaciones, la
focalización eficiente del servicio social y la vocación de servicio, el liderazgo y
el compromiso de los actores involucrados. Por otro lado, los factores limitantes
fueron: los recursos económicos, la medición de desempeño realizada solo
mediante la cobertura, no cuentan con indicadores de resultados ni con planes
autónomos para el seguimiento y propuestas de mejora para el servicio.
Asimismo, se encontró que existía una opinión favorable respecto al servicio
social NAF-UNSAAC y su contribución en el crecimiento de la comunidad por
parte de los actores involucrados; así como, existía un grado alto de satisfacción
respecto a la realización del servicio social NAF-UNSAAC y la labor
desempeñada por los actores involucrados.
The "Núcleos de Apoyo Contable y Fiscal (NAF)" Program by SUNAT aims to strengthen tax culture through two phases: training and social service. This research analyzed the factors influencing the NAF social service at the National University San Antonio de Abad de Cusco (UNSAAC) for the inclusion of rural communities, evaluating its characteristics, organizational capacities, service strategies, and the perception of involved actors, with the goal of proposing improvements and replicating successful elements in other contexts. A case study was conducted with a non-experimental cross-sectional design and mixed methodology. The unit of analysis included actors involved in the social service: 2 officials from SUNAT's tax culture management, 1 coordinator of the SUNAT Cusco program, 1 coordinator professor of the UNSAAC program, 1 student winner of the EuroSocial contest, 5 representatives of reached communities, and a sample of university students participating in the program during the 2021-2022 periods. The main conclusions were that the promoting factors of the social service included: the social capital built between the served communities and the students, the simple language of the guidelines, efficient targeting of social service, and the service vocation, leadership, and commitment of the involved actors. On the other hand, the limiting factors included: financial resources, performance measurement done solely by coverage, lack of outcome indicators and autonomous plans for monitoring and improvement proposals for the service. Additionally, there was a favorable opinion regarding the NAF-UNSAAC social service and its contribution to community growth among the involved actors, as well as a high degree of satisfaction regarding the NAF-UNSAAC social service and the work performed by the involved actors.
The "Núcleos de Apoyo Contable y Fiscal (NAF)" Program by SUNAT aims to strengthen tax culture through two phases: training and social service. This research analyzed the factors influencing the NAF social service at the National University San Antonio de Abad de Cusco (UNSAAC) for the inclusion of rural communities, evaluating its characteristics, organizational capacities, service strategies, and the perception of involved actors, with the goal of proposing improvements and replicating successful elements in other contexts. A case study was conducted with a non-experimental cross-sectional design and mixed methodology. The unit of analysis included actors involved in the social service: 2 officials from SUNAT's tax culture management, 1 coordinator of the SUNAT Cusco program, 1 coordinator professor of the UNSAAC program, 1 student winner of the EuroSocial contest, 5 representatives of reached communities, and a sample of university students participating in the program during the 2021-2022 periods. The main conclusions were that the promoting factors of the social service included: the social capital built between the served communities and the students, the simple language of the guidelines, efficient targeting of social service, and the service vocation, leadership, and commitment of the involved actors. On the other hand, the limiting factors included: financial resources, performance measurement done solely by coverage, lack of outcome indicators and autonomous plans for monitoring and improvement proposals for the service. Additionally, there was a favorable opinion regarding the NAF-UNSAAC social service and its contribution to community growth among the involved actors, as well as a high degree of satisfaction regarding the NAF-UNSAAC social service and the work performed by the involved actors.
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Perú. Superintendencia Nacional de Administración Tributaria, Universidad Nacional de "San Antonio Abad" del Cusco, Campesinos--Perú--Cuzco, Impuestos--Perú--Cuzco, Investigaciones evaluativas (Programas de acción social)--Perú--Cuzco