Contribuyentes beneficiarios de la devolución del IVA en el Ecuador.

Abstract

The importance of taxes for the economy of a country are essential to comply with the State's plans through its budget. In this way there are various taxes with which economic resources are obtained with the intention of distributing wealth among the citizens of a nation. In Ecuador, the tax with the highest tax collection is the value added tax (VAT) that is levied on the consumption of goods and services. However, as a mechanism to boost productive activities, as well as to safeguard vulnerable sectors of the population, the VAT refund has been created as indicated in the Internal Tax Regime Law, with companies, institutions and individuals following a process to that the tax entity returns said values. The purpose of this research work is to describe the process of taxpayers beneficiaries of the return of the value added tax in Ecuador. In the methodological, descriptive research will be used by accessing scientific articles, books and Internet pages of the Internal Revenue Service with which practical examples of the processes to be carried out by the beneficiaries of the VAT refund in our country were prepared.