Análisis de la devolución del impuesto al valor agregado a personas con discapacidad en el Cantón Pastaza, durante el período 2020 - 2022

Abstract

In the last decade, the Ecuadorian state has sought to return the value-added tax VAT to people with special abilities (disabled) through the Internal Revenue system. Still, in the process obstacles are identified that impact the quality of life of people with these characteristics, for such situation the research topic "Analysis of the implementation of the refund of Value Added Tax (VAT) to people with special abilities in Pastaza Canton during the period 2020-2022" is raised. Research that was supported by a documentary study, surveys, and interviews applied to people with disabilities and officials of the Internal Revenue Service and the Decentralized Autonomous Government of Pastaza Province; through them, it was possible to determine that the VAT refund process was not completely effective during the period analyzed. Obstacles such as lack of information, complexity of procedures, and bureaucratic barriers were identified. Despite these limitations, the public policy had a positive impact on the economic and social well-being of people with special abilities, and it is necessary to recommend improving the communication and dissemination of the public policy, simplifying the procedures, and strengthening the training of SRI personnel in charge of assisting this population group. It is also suggested to continuously monitor the impact of the policy to ensure its effectiveness in the medium and long term.