La devolución del IVA a las personas con discapacidad en el Cantón Azogues durante el año 2015 y su efecto sobre el nivel de consumo

Abstract

The present research develops an analysis on the process of refunding Value Added Tax) to people with disabilities in the city of Azogues during the period 2015 - 2016, in order to measure its impact on consumption. For this purpose, a survey was carried out based on a proportional stratified sampling design. After the application of surveys and the legal and theoretical arguments it was found that the proportion of this tax return in relation to its collection is very small, and that a high percentage of people with disabilities due to lack of information do not request this benefit. Those who have done so redistributed it in consumption, whose priority was health, food, housing and education.