La devolución del impuesto al valor agregado a personas con discapacidad, período fiscal 2018 en la ciudad de Machala.

Abstract

The present investigation is of great relevance because through this we can have a closer idea regarding the tax issue and what is the degree of incidence that it has with respect to the inclusive wave that Ecuador has been promulgating and progressing since approximately the year of 1966, where he began accepting international pacts for his partnership with the International Covenant on Economic, Social and Cultural Rights, as several research has been demonstrated from 2015 to 2018, one of these is the research that was carried out held in the canton of Jipijapa located south of the province of Manabi, focusing on the population of people with disabilities and how assertive it was to provide tax benefits. But what makes this investigation more important is that it focuses on the Return of Value Added Tax (VAT) to Persons with Disabilities in the city of Machala, capital of the province of El Oro, taking it from a quantitative and qualitative point of view making the use of real and accurate statistical data taken from a reliable source the main entity on oversight issues in compliance with provisions towards people with disabilities which is denominated in the country as National Council of Disabilities (CONADIS) who in turn used National data of the Internal Revenue Service (SRI), based on these statistical data, a comparison will be made of how many people accessed the tax benefit in contrast to how many people had an authorized disability card during the 2018 fiscal period in the city of Machala, with the qualitative point of view it was completely different due to which personal interviews with the two fundamental entities were used in the issue of Return of Value Added Tax, who in turn provided the necessary opening by agreeing that their maximum authorities related to the subject gave strong answers regarding the issue, obtaining as results in a quantitative way that in a very few of the population with disabilities of the city of Machala they made use of the tax return benefit and that in turn of the 5% that if they were benefited mostly are people who have a disability percentage of 30% to 49% that almost entirely have a physical disability a, demonstrating that the other disabilities that Ecuador recognizes have a great difference with respect to adaptations and communication. Data that qualitatively was ratified by the authorities of the two aforementioned institutions, asserting that on the part of the Internal Revenue Service (SRI) there is a great predisposition to progress on the inclusive issue in tax regulations according to the provisions authorized by the current president from Ecuador Mr. Lenin Moreno Garcés constantly through training or the means that are necessary and that by the National Council of Disabilities (CONADIS) there is constant training to help people with disabilities when necessary despite not having a staff Extensive in the territorial issue.