Análisis de la devolución del iva a las personas de la tercera edad y personas con discapacidad en la provincia de Cotopaxi, periodo 2020-2021-2022.

The objective of the research project is to analyze the application and limitations of the VAT refund for senior citizens and people with disabilities in the province of Cotopaxi for the period 2020-2021-2022 in tax matters, the development of the study maintained a quantitative approach, with an explanatory and descriptive level, For this purpose, a deductive method was used by using an analysis that starts from the general to the particular and statistical, since data provided by the Internal Revenue Service (SRI) were considered, in addition to the surveys conducted to the elderly and people with disabilities in order to determine the probable causes that make it difficult to carry out the procedure, as well as the possible impact that this benefit represents for both vulnerable groups. The results obtained in this research allow determining that the main causes of the lack of knowledge about the VAT refund for senior citizens and people with disabilities is due to the lack of information and a degree of difficulty in the use of smart devices and the internet, in this sense, the economic impact of receiving the benefit for both groups has been minimal due to the low use and knowledge in relation to requirements and process, therefore, it is essential to conduct training campaigns and dissemination of information in media of great openness, to achieve the largest number of beneficiaries.

• Váldodahkki: Caisa Gualan, Fransshesca Misshell (author)
• Eará dahkkit: Cando Gervacio, Katherin Gabriela (author)
• Materiálatiipa: bachelorThesis
• Giella: spa
• Almmustuhtton: 2023
• Fáttát: DEVOLUCIÓN DEL IVA; PERSONAS CON DISCAPACIDAD; PERSONAS DE LA TERCERA EDAD; DESCONOCIMIENTO; CONTABILIDAD Y AUDITORIA
• Liŋkkat: http://repositorio.utc.edu.ec/handle/27000/11196