La Cultura Tributaria y su Efecto en la Devolución del Impuesto al Valor Agregado de las Personas con Discapacidad del Cantón Cumandá Período 2022.
ABSTRACT: The refund of Value Added Tax to persons with disabilities is an issue of social interest since taxpayers are aware of their tax obligations, but are unaware of this benefit based on the degree of disability in that context, The objective of the research was to measure the tax culture and...
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| Format: | bachelorThesis |
| Idioma: | spa |
| Publicat: |
2023
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| Matèries: | |
| Accés en línia: | http://dspace.unach.edu.ec/handle/51000/12124 |
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Afegir etiqueta | Sumari: | ABSTRACT: The refund of Value Added Tax to persons with disabilities is an issue of social interest since taxpayers are aware of their tax obligations, but are unaware of this benefit based on the degree of disability in that context, The objective of the research was to measure the tax culture and its effect on the Value Added Tax refund of persons with disabilities in the Cumandá canton in the period 2022, in addition to identifying the number of persons with disabilities in the Cumandá canton and examining whether the persons identified are aware of the tax benefit of the Value Added Tax refund because they belong to a priority group of attention. A survey was used as a technique and a questionnaire as an instrument to collect information. These were applied to a sample of 269 persons with disabilities out of a total population of 896 persons with disabilities in Cumandá Canton. The results show that there is an alarming lack of knowledge about the VAT refund for people with disabilities, which has a negative effect on them, as they are limited in their ability to apply for the refund. |
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