Analysis on the return of Value Added Tax for older adults and people with special abilities

Analysis on the return of Value Added Tax for older adults and people with special abilities

Authors

  • Martha Elizabeth Álvarez-Vidal Escuela Superior Politécnica Agropecuaria de Manabí “Manuel Félix López”, Ecuador
  • Marys Beatriz Iriarte-Vera Escuela Superior Politécnica Agropecuaria de Manabí “Manuel Félix López”, Ecuador
  • Maryuri Alexandra Zamora-Cusme Escuela Superior Politécnica Agropecuaria de Manabí “Manuel Félix López”, Ecuador
  • Jenny Isabel Zambrano-Delgado Escuela Superior Politécnica Agropecuaria de Manabí “Manuel Félix López”, Ecuador

Keywords:

value added tax, tax benefit, elderly people, people with special abilities

Abstract

The main objective of this work is to carry out the analysis of the difficulty that the elderly and people with special abilities have in the process of recovering the Value Added Tax (VAT). Through the bibliographical research, the reforms referring to the VAT refund were also reviewed and, in addition, with the application of the survey and the analytical method, they allowed us to know the opinions of the elderly and people with special abilities in relation to the object of study. the behavior of the requests made by the VAT beneficiaries in the Quiroga parish. It can be concluded that the refund also depends a lot on the tax culture that citizens have at the time of making purchases, bureaucratic processes and the lack of tax culture in older adults are a factor that negatively affects access to the benefit.

References

Asamblea Constituyente. (2007). Ley Reformatoria para la Equidad Tributaria (Registro Oficial Nº 242 ed.).

Asamblea General de las Naciones Unidas (ONU). (1991). Principios a favor de las personas de edad. Naciones Unidas.

Constitución de la República del Ecuador. (2008). Registro Oficial No. 449.

Servicio de Rentas Internas. (2013). http://www.sri.gob.ec/web/guest/home

Servicio De Rentas Internas. (2015a). La Función Del IVA irá en función de la Discapacidad (I ed.). Expreso.

Servicio de Rentas Internas. (2015b). Proceso de Devolución al IVA de personas adultos mayores (I ed., Vol. I). SRI informa.

Servicio de Rentas Internas. (2016a). Base Legal tributaria para adulto mayor (I ed., Vol. I). Centro de Estudios Fiscales.

Servicio de Rentas Internas. (2016b). Devolución de Impuesto al Valor Agregado Adultos Mayores. Planificación y Control de Gestión.

Servicio de Rentas Internas. (2016c). El Impuesto al Valor Agregado (IVA) (I ed., Vol. I). Centro de Estudio Fiscales CEF.

Servicio de Rentas Internas. (2016d). Limitación en devolución de IVA para adulto mayor (I ed., Vol. I). El Universo.

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Published

2022-09-22

How to Cite

Álvarez-Vidal, M. E. ., Iriarte-Vera, M. B. ., Zamora-Cusme, M. A. ., & Zambrano-Delgado, J. I. . (2022). Analysis on the return of Value Added Tax for older adults and people with special abilities: Analysis on the return of Value Added Tax for older adults and people with special abilities. Maestro Y Sociedad, 19(4), 1454–1462. Retrieved from https://maestroysociedad.uo.edu.cu/index.php/MyS/article/view/5691

Issue

Vol. 19 No. 4 (2022)

Section

Artículos

License

Copyright (c) 2022 Martha Elizabeth Álvarez-Vidal, Marys Beatriz Iriarte-Vera, Maryuri Alexandra Zamora-Cusme, Jenny Isabel Zambrano-Delgado

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

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