Browsing by Author "Bautista Guamán, Lourdes Matilde"

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    Educación financiera y tributaria para los emprendimientos del sector rural del cantón La Maná, provincia de Cotopaxi
    (Universidad Técnica de Cotopaxi (UTC). La Maná. Contabilidad y Auditoría, 2026-10-27) Ayala Millingalle, Joel Alexander; Bautista Guamán, Lourdes Matilde; Medina Armas, Angélica Tamara
    Financial and tax education is a relevant element for the management of rural enterprises, influencing the administration of resources, economic planning and compliance with tax obligations. In this context, the objective of this research was to analyze the importance of financial and tax education in rural sector enterprises of the canton of La Maná, province of Cotopaxi. The study was developed under a mixed approach, with a descriptive-correlational scope and a non-experimental cross-sectional design. The population was made up of 96 owners of rural associations, to whom a structured survey was applied. The results showed limitations in financial and tax knowledge, in aspects related to tax obligations and access to specialized training processes. A high demand for training in budgeting, savings, credits, and tax education was identified. The correlational analysis showed positive associations between the dimensions of knowledge of tax obligations and the filing of tax returns (ρ = 0.793), as well as between financial knowledge and the recording of income and expenses (ρ = 0.698). It is concluded that financial and tax education is closely linked to the economic management of rural enterprises, so a training plan aimed at strengthening these competencies is proposed.