System of actions to raise the financial culture contributing to the socio-economic development of the association Armadores de Barco de la parroquia Machalilla.

Abstract

Introduction:  Artisanal fishing is a key economic driver in coastal communities, such as Machalilla in Ecuador. However, the low financial culture of associations such as Armadores de Barco limits their capacity to manage resources, access credit and optimize investments. This research studies how to strengthen the tax culture of the members of this association through a system of actions. A system of actions to improve the financial culture of the members is proposed, consisting of three fundamental blocks. Objective: To develop a system of actions to raise the financial culture contributing to the socio-economic development of the Ship Owners Association of Machalilla parish. Methodology: It is developed under a fundamentally qualitative and exploratory approach; a descriptive documentary design is applied. The main sources of feedback for the research are journal articles. The research is carried out in a single period where, through a diagnosis, the tax culture of the members of the Ship Owners' Association of the Machalilla parish is evaluated, which allows for the development of a proposal. Results: A system of actions is recommended to raise the financial literacy of taxpayers based on an initial diagnosis carried out on a sample of 25 partners. Conclusion: It is concluded that the implementation of the proposed system of actions can gradually raise the tax culture of the members of the Ship Owners' Association of the Machalilla parish and contribute to socio-economic development. General study area: Economics Specific study area: Finance. Type of study: Original articles