Análisis de la devolución de iva a exportadores de la provincia de El Oro.

Abstract

This study focuses on the refund of the Value Added Tax (VAT) to exporting companies in the province of El Oro, Ecuador. The main objective is to analyze the efficiency and benefits of this process for the export sector in the region. A descriptive study with a quantitative approach and a positivist paradigm was conducted to analyze the efficiency and benefits of the VAT refund process for exporting companies in the province of El Oro, Ecuador. A sample of 64 exporting companies from El Oro, listed in the registry of regular exporters issued by the Internal Revenue Service (IRS), were surveyed using a structured questionnaire to quantify the participants' perceptions. The results revealed that, although the majority perceive the VAT refund as an important process that positively impacts their liquidity and financial capacity, aspects requiring improvement were identified, such as the perception of delays in processing requests and the dissatisfaction of some companies with the overall efficiency of the process. The study concluded by highlighting the significant value of the VAT refund for the export sector and suggesting the need to optimize procedures, expedite response times, and strengthen communication and training for the companies involved.