La devolución del IVA y su incidencia en las personas con discapacidad en el cantón El Guabo, periodo 2022-2023.

Abstract

The return of Value Added Tax is a policy implemented in Ecuador that allows the Internal Revenue Service to economically return tax exemptions to beneficiaries whose rights are contemplated in the relevant legislation. This policy aims to reduce the financial burden that people with disabilities bear on a daily basis, while promoting the inclusion and active participation of people with disabilities in society; For this reason, this study seeks to analyze the impact of the return of the Value Added Tax on people with disabilities in the canton of El Guabo, in the period 2022-2023. The research design to be used is a non-experimental transversal descriptive type with a mixed approach to carry out this study, non-probabilistic convenience sampling was used and we worked with a sample of 100 people with disabilities from a total population of 1366 people with disabilities that condition, the techniques immersed in this work were through documentary review, surveys and an interview, using as an instrument for collecting information through official documents and research articles. In addition, informative data was collected from websites of Government Entities such as the Service of Internal Revenue and National Council for Disability Equality with the purpose of knowing the reality of people with disabilities regarding the return of Value Added Tax, a single selection survey questionnaire was also used aimed at this priority population with a disability percentage of 30% or more and an interview script of short and concise questions addressed to the Coordinator of the disability project of the El Guabo canton, for subsequent interpretation and processing of statistical data through Excel computer software. The incidence of the return of the Value Added Tax according to the results obtained by the Internal Revenue Service details that during the 2022 period, 426 applications were attended to, while in 2023 the application procedures increased to 1,499, reflecting a variation of 1,073 applications new, despite this notable increase, the surveys detailed that only 6% of people with disabilities surveyed know about the tax benefit of the refund of the Value Added Tax, evidencing a low level of knowledge, 87% of the population surveyed stated that There is little dissemination of information by the authorities in charge of this economic reimbursement. The majority indicated that they are better familiar with the issue of reductions in basic services, due to their disability conditions, the process of this economic benefit is difficult for them to carry out personally. Therefore, 69% of respondents prefer to carry out the procedure with the help of third parties since they are afraid of making a mistake and incurring some type of sanction, also adding that 71% of respondents do not know how to request the procedure digitally, showing that although The disability project provides basic computer workshops, digital illiteracy still persists in a large part of the Guabeña population with this condition, situations that negatively affect this vulnerable group.