Análisis de la devolución del iva a las personas de la tercera edad en la provincia de Cotopaxi

Analyzing the IVA refund for the elderly in Cotopaxi province was the purpose of this research. By the deductive methodology application and research instruments, the problem analysis from the general to the particular was carried out, statistical data provided by the Service of Rents Internal (SRI) and the information that was obtained from the surveys that were carried out on the elderly in the Cotopaxi province to determine the factors that prevent this sector from carrying out the IVA refund process. Among the main reasons that prevent older adults from accessing this tax benefit; it is the difficult economic situation of this sector, because of completion of the activities to which they had dedicated during several decades, their economy forces them to acquire products that 0% IVA tax and in places that do not issue sales receipts, to this is added the rights ignorance they have from 65 years old, the lack of dissemination about them is evident, for which they said they feel abandoned by public institutions. The majority of the surveyed sample claimed to be a beneficiary from Bonus of Development Human, which is why they avoid carrying out procedures that involve exposing their income, as they fear losing that income that helps them to subsist. Another cause that they established is the problem they have when adapting to technological changes, since they are excluded from many processes that are currently completely computerized, such as the refund process from IVA. While it should be noted that the refund process was simplified, the application can now be made online (with the exception of the application for the first time that is done personally in the SRI), thus giving the opportunity to carry out the same from their home and avoid bureaucratic procedures however, the older population prefers not to enter to the technology world

• Hovedforfatter: Caiza Pullotasig, José Agustín (author)
• Andre forfattere: Pullotasig Guanoluisa, Carla Patricia (author)
• Format: bachelorThesis
• Sprog: spa
• Udgivet: 2019
• Fag: ADULTO MAYOR; SIMPLICIDAD ADMINISTRATIVA; CONTABILIDAD Y AUDITORIA
• Online adgang: http://repositorio.utc.edu.ec/handle/27000/7600