Análisis de la efectividad de la aplicación de la normativa que extiende beneficios tributarios para personas con discapacidad y su incidencia en la recaudación de impuestos en la ciudad de Cuenca, en el período 2013-2017

Abstract

The disability in Ecuador was not always a priority issue, but in the last decade changes have been developed that benefit people with disabilities, despite this there is ignorance about their duties and rights in the tax field in the city of Cuenca, reason why there would not be a correct use of tax benefits. The present study will focus on analyzing the effectiveness of the application of the regulation that extends tax benefits for people with disabilities and their incidence in the collection of taxes (IVA) in the city of Cuenca, through a descriptive investigation, with a quantitative modality, through data collection instruments from primary and secondary sources. The study shows that more than 70% of people with disabilities are unaware of the tax benefits they have, affecting the effectiveness of the application of the regulations.