Tax and business assistance nuclei at national universities; a strategy for linking with the society in Paraguay

Abstract

Tax and business assistance centers are tax, accounting, and administrative information centers that provide free assistance to entrepreneurs and businesspeople in general. The objective of the research was to identify projects for tax and business assistance centers in the national universities of Paraguay in the year 2023. A qualitative approach methodology was used; at a descriptive level, the research population was the national universities, and grounded theory was used for the analysis of the data and elaboration of the results. The main results show that the 8 national universities have active projects of tax and business assistance nuclei, some with another name that they call business incubators; the oldest universities have more structured projects with external financing. But all of them carry out activities in the areas of action of each institution. The work allowed for an understanding of the importance of advisory activities to link the university with the business and public sectors in general, thus contributing to local, regional, and national economic development in line with the Sustainable Development Goals.