El impacto ocupacional de los cursos de cultura tributaria en los bachilleres del Colegio Clemente Yerovi Indaburu período 2011-2012
Fecha
2013
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Universidad de Guayaquil. Facultad de Ciencias Administrativas
Resumen
Este trabajo lo realizamos con el propósito de saber ¿Cuál es el Impacto Ocupacional de los estudiantes del sexto año de diversificado en la especialización de Contabilidad del Colegio Clemente Yerovi Indaburu? del período lectivo 2011-2012 y 2012-2013, donde nuestro objetivo es enseñarles a los estudiantes con ejercicios prácticos, puestos en manifiesto en un Manual Estratégico de Enseñanza Tributario que creamos donde el estudiante conocerá todos los procedimientos para utilizar el Dimm Formularios que el Servicio de Rentas Internas facilita para realizar las declaraciones de los impuestos y enviarlas de una manera fácil y directa. Nuestra misión es que los estudiantes se gradúen con fortalecidas bases tributarias, para que así puedan definirse en su vida laboral o académica. La metodología que utilizamos fue de tipo evaluativa con un diseño de investigación de campo, donde la población estuvo conformada por los estudiantes a los cuales se les encuestó y a las autoridades y docentes dedicados a impartir el curso de tributación determinado por el SRI. Una vez obtenidos los resultados se concluyó que la mayoría de los estudiantes apuntan a diferentes carreras universitarias y otros a su vez laboran en áreas muy distintas a lo Contable y Tributario, esto se debe a la falta de motivación por parte de los docentes de dicho plantel, de incentivarlos a la práctica tributaria, aunque existe el compromiso de los docentes, falta capacitarlos más a fondo en el tema Tributario, aprovechando el interés y el deseo que tienen los estudiantes por aprender la Cultura Tributaria. Se recomendó incluir en la malla curricular a la Cultura Tributaria, llevar a los estudiantes a la práctica tributaria, contar con un material bibliográfico donde se detallen ejercicios prácticos y modernos que faciliten el aprendizaje, e involucrar a los docentes en la transmisión de conocimiento técnicos y prácticos de manera pedagógica.
This work has been developed in order to find out the occupational impact on accounting specialization on senior students from Clemente Yerovi Indaburu, corresponding to the school year 2011-2012 and 2012-2013. Our objective is teaching students practical exercises from a manual for teaching taxes strategically created by us. Here, students will get familiar with all the procedures to manage the Dimn form, declaration forms provided by the Internal Revenue Services to make tax declarations and how to send them in an easy and direct way. Our mission is that students get to graduate with solid bases of taxing knowledge so that they can define their academic or working career. The methodology implemented was based on assessment with a design of field research where the population of the surveys was the students, teachers and school authorities involved in giving IRS taxing courses. Once we got the results, we concluded that most students have inclination for diverse university careers that are different from accounting and taxing; this is due to the lack of motivation from the teachers to encourage students to learn about taxing practices. Although there is commitment from teachers, they do not have enough, deep training on taxing. Taking advantage of the interest and eagerness students have on taxes, it was recommended to include taxing in the curriculum, provide students with practical taxing activities, have adequate bibliography that include hands on, current activities that facilitate learning, and get teachers involved to transmit all this knowledge.
This work has been developed in order to find out the occupational impact on accounting specialization on senior students from Clemente Yerovi Indaburu, corresponding to the school year 2011-2012 and 2012-2013. Our objective is teaching students practical exercises from a manual for teaching taxes strategically created by us. Here, students will get familiar with all the procedures to manage the Dimn form, declaration forms provided by the Internal Revenue Services to make tax declarations and how to send them in an easy and direct way. Our mission is that students get to graduate with solid bases of taxing knowledge so that they can define their academic or working career. The methodology implemented was based on assessment with a design of field research where the population of the surveys was the students, teachers and school authorities involved in giving IRS taxing courses. Once we got the results, we concluded that most students have inclination for diverse university careers that are different from accounting and taxing; this is due to the lack of motivation from the teachers to encourage students to learn about taxing practices. Although there is commitment from teachers, they do not have enough, deep training on taxing. Taking advantage of the interest and eagerness students have on taxes, it was recommended to include taxing in the curriculum, provide students with practical taxing activities, have adequate bibliography that include hands on, current activities that facilitate learning, and get teachers involved to transmit all this knowledge.
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PSICOLOGÍA OCUPACIONAL, TRIBUTACIÓN, ACTIVIDADES SOCIOCULTURAL, ESTUDIANTES