Análisis sobre la devolución del impuesto al valor agregado de adultos mayores en la ciudad de machala, periodo 2010 – 2015

Abstract

This investigation relates to the analysis of knowledge among old man the city of Machala in relation to the process of "return of the Value Added Tax", which is intended to measure the impact on the amounts returned by of the Servicio de Rentas Internas, in the period 2010-2015.

The central problem is related to the complexities that exist in the processes and rules of the return of the Impuesto al Valor Agregado for old mans, this due to poor knowledge of many taxpayers. reforms concerning VAT refunds were reviewed and also the views of older adults in relation to the object of study. Additionally a field investigation was raised to know the opinion of the elderly as well as statistical data to assess and understand the behavior of the number of requests, returned amounts, beneficiaries in the city of Machala.

It can be concluded that setting the incidence of the tax culture of this social group and their impact on the amounts returned by the tax administration, it was known that there is a lack of knowledge by older adults, hindering the normal development of the process VAT refund. Bureaucratic procedures and lack of tax culture in older adults are a factor that negatively affects the amount of the refund applications; so only a small proportion of potential beneficiaries access to this; depleting their income to pay a consumption tax which are exempt.