Análisis del acceso de adultos mayores, Zona-8 al beneficio tributario de devolución del IVA. 2013-2015
No hay miniatura disponible
Fecha
2017
Título de la revista
ISSN de la revista
Título del volumen
Editor
Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
La presente investigación se realizó con el objetivo de analizar la accesibilidad de los adultos mayores, Zona 8, al beneficio tributario de devolución del IVA, durante el periodo 2013–2015. Se aplicó la metodología descriptiva, deductiva, cuantitativa, bibliográfica, con uso de técnica de observación directa y encuesta, además del instrumento del cuestionario y registros del SRI acerca del gasto tributario por devolución del IVA, cuyos resultados fueron: una tendencia creciente en el periodo 2013-2015, pasando de 3,44% de participación con relación al IVA total en 2013 al 3,71% en 2014 y a 3,82% en 2015, creciendo este rubro en 14% en 2014 y 20% en 2015, incrementándose el gasto tributario por devolución del IVA en 65,70% en 2014 y 34,05% en 2015, aumentando el número de beneficiarios en 45,40% en 2014 y 31,58% en 2015, el cual representó 45,40%; en el 2013 solo el 39,15% de personas de la tercera edad recibieron el beneficio de devolución de IVA, en 2014 se incrementó al 55,80% mientras que en 2015 la participación fue del 71,98%, con un porcentaje mínimo de rechazos de trámites, inferior al 6% del total, determinándose mejores niveles de accesibilidad tributaria en este grupo de atención prioritaria, verificándose la hipótesis. Se propuso como alternativa para mejorar el acceso de adultos mayores al beneficio tributario de la devolución del IVA, exoneración del IVA directamente de la factura de servicios públicos para personas de la tercera edad, un programa de difusión en Internet (redes sociales) y en medios masivos de comunicación enfocados en personas de tercera edad y la estrategia de incorporar el acceso a la devolución del IVA, para cobrar el bono de desarrollo humano.
The present investigation was carried out with the objective of analyzing the accessibility of the elderly, Area 8, to the tax return benefit of VAT, during the period 2013-2015. The descriptive, deductive, quantitative and bibliographic methodology was applied using a direct observation and survey technique, as well as the questionnaire instrument and IRS records on tax expenses for VAT refunds. The results were: a growing trend in the period 2013, from 3.44% of total VAT in 2013 to 3.71% in 2014 and 3.82% in 2015, increasing by 14% in 2014 and 20% in 2015, Tax expense for VAT refunds at 65.70% in 2014 and 34.05% in 2015, increasing the number of beneficiaries by 45.40% in 2014 and 31.58% in 2015, which represented 45.40%; In 2013 only 39.15% of senior citizens received the VAT refund benefit, in 2014 it increased to 55.80% while in 2015 the participation was 71.98%, with a minimum percentage of Refusals of paperwork, less than 6% of the total, determining better levels of tax equity in this priority attention group, verifying the hypothesis. It was proposed as an alternative to improve the access of older persons to the tax benefit of the VAT refund, exemption from VAT directly from the bill for public services for the elderly, a program of dissemination on the Internet (social networks) and in the media Mass media focused on the elderly and the strategy of incorporating access to VAT refund, to collect the human development bonus.
The present investigation was carried out with the objective of analyzing the accessibility of the elderly, Area 8, to the tax return benefit of VAT, during the period 2013-2015. The descriptive, deductive, quantitative and bibliographic methodology was applied using a direct observation and survey technique, as well as the questionnaire instrument and IRS records on tax expenses for VAT refunds. The results were: a growing trend in the period 2013, from 3.44% of total VAT in 2013 to 3.71% in 2014 and 3.82% in 2015, increasing by 14% in 2014 and 20% in 2015, Tax expense for VAT refunds at 65.70% in 2014 and 34.05% in 2015, increasing the number of beneficiaries by 45.40% in 2014 and 31.58% in 2015, which represented 45.40%; In 2013 only 39.15% of senior citizens received the VAT refund benefit, in 2014 it increased to 55.80% while in 2015 the participation was 71.98%, with a minimum percentage of Refusals of paperwork, less than 6% of the total, determining better levels of tax equity in this priority attention group, verifying the hypothesis. It was proposed as an alternative to improve the access of older persons to the tax benefit of the VAT refund, exemption from VAT directly from the bill for public services for the elderly, a program of dissemination on the Internet (social networks) and in the media Mass media focused on the elderly and the strategy of incorporating access to VAT refund, to collect the human development bonus.
Descripción
Palabras clave
DEVOLUCIÓN, IVA, ACCESIBILIDAD, PERSONAS DE LA TERCERA EDAD