El impacto de la cultura tributaria en la devolución del impuesto al valor agregado iva de las personas con discapacidad de la ciudad de Machala - periodo 2023.

Abstract

This research focused on examining the tax culture and the obstacles faced by people with disabilities in Machala in accessing the benefit of the Value Added Tax (VAT) refund. Through a qualitative and quantitative study, the main difficulties this group experiences in exercising their tax rights were identified. The results show a widespread lack of awareness among people with disabilities about their right to a VAT refund, as well as a series of bureaucratic barriers that hinder access to this benefit. The complexity of procedures, the lack of clear and accessible information, and the lack of adaptation of services to their specific needs were identified as the main obstacles. To improve this situation, several recommendations are proposed. Among them, it is crucial to strengthen tax education through awareness campaigns directed at people with disabilities and their caregivers. It is also suggested to simplify administrative procedures, digitalize processes, and adapt services to the specific needs of each individual. Collaboration between the Internal Revenue Service and CONADIS is essential to ensure the effective implementation of these measures.