Devolución del impuesto al valor agregado para personas de la tercera edad en la provincia de El Oro, 2021-2023.

Abstract

The return of Value Added Tax (VAT) is a social and tax mechanism established in Ecuadorian legislation, aimed at alleviating the economic burden and improving the quality of life of older adults by allowing them to recover VAT paid in the purchase of essential goods and services. However, despite its importance, it has been identified that a large proportion of this population does not have access to the benefit, which creates a need to understand the barriers to its effective use. Therefore, this paper focuses on analysing the causes of low access to VAT by older people in the city of Machala, El Oro province, 2021-2023. Methodologically, research is framed in a mixed approach, combining qualitative and quantitative methods. Qualitative is represented through observable characteristics in the studied phenomenon, such as perceptions, difficulties and experiences of older adults. On the other hand, the quantitative aspect is reflected by the analysis of statistical data that allows the problem to be measured and quantified. Two research techniques were applied: a survey with a closed questionnaire addressed to older Machala adults and observation through a guide to obtain and sort data from secondary sources, such as INEC on the number of older adults and SRI on VAT refund figures for the period 2021-2023. The results show that lack of knowledge about the benefit and its requirements, physical limitations, digital illiteracy, lack of information campaigns aimed at this population and lack of counselling are key factors that hinder the enjoyment of this benefit. Based on the analysis, a number of recommendations are proposed to improve access to VAT return, including suggestions to strengthen the dissemination of information through means accessible to the older adult population and to promote attendance training, since they have stated that this means allows them to better understand the process and clarify doubts in real time.