Conocimientos contables y tributarios: incidencia económica en la Asociación de Trabajadores Autónomos del cantón Jipijapa

Abstract

The study analyzes the relationship between accounting and tax knowledge and the economic development of the members of the Mario Falconi Yépez Association of Self-Employed Workers, located in the Jipijapa canton, province of Manabí, Ecuador. The research was developed under a quantitative approach, with a descriptive-correlational scope, considering that limitations in the accounting and tax domain affect tax compliance, economic decision-making and financial stability. The population was made up of 33 members, to whom a structured survey was applied, complemented by an interview with the president of the association. The results show that the partners have medium and low levels of accounting and tax knowledge, although they recognize its relevance for financial organization and associative growth. Likewise, difficulties are identified in the understanding of the regulatory framework and in the dissemination of internal rules. It is concluded that the strengthening of accounting and tax capacities has a direct impact on the economic stability, institutional transparency and sustainability of self-employed workers' associations.