Análisis sobre la devolución del Impuesto al Valor Agregado de adultos mayores de la ciudad de Guayaquil periodo 2019 – 2020
Fecha
2021
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Universidad de Guayaquil, Facultad de Ciencias Administrativas
Resumen
El Servicio de Rentas Internas menciona que “las personas adultas mayores, al cumplir los 65 años de edad, tienen derecho a la devolución del Impuesto al Valor Agregado pagado por sus compras de bienes y servicios de primera necesidad adquiridos para uso y consumo personal”, con facturas autorizadas por el Servicio de Rentas Internas. Dentro de la ciudad de Guayaquil la población de Adultos mayores es de 143094 de los cuales solo 10,244 personas fueron beneficiarias de esta devolución en el año 2019 y hubo un incremento de 23 personas en el año 2020 quedando así 10,267 el restante de adultos mayores que se encuentran en la ciudad de Guayaquil no se une a este beneficio debido a que el 45% de estas personas viven en pobreza extrema. Para establecer por que las personas no acceden a este beneficio tributario se realizó una encuesta dentro de la ciudad de Guayaquil, donde existe gran afluencia de adultos mayores, donde dio resultado que muchos no acceden porque considera que realizar el proceso es muy complicado y deben recurrir a terceras personas y algunos ni siquiera conocen de este beneficio.
The Internal Revenue Service mentions “that older adults, Upon reaching 65 years of age, they are entitled to a refund of the Value Added Tax paid for their purchases of essential goods and services acquired for personal use and consumption”, with invoices authorized by the Internal Revenue Service. Within the city of Guayaquil, the population of older adults is 143,094, of which only 10,244 people were beneficiaries of this refund in 2019 and there was an increase of 23 people in 2020, leaving 10,267 the rest of older adults who are in the city of Guayaquil do not join this benefit because 45% of these people live in extreme poverty. To establish why people do not access this tax benefit, a survey was conducted within the city of Guayaquil, where there is a large influx of older adults, where it turned out that many do not access because considers that carrying out the process is very complicated and they must resort to third parties and some are not even aware of this benefit.
The Internal Revenue Service mentions “that older adults, Upon reaching 65 years of age, they are entitled to a refund of the Value Added Tax paid for their purchases of essential goods and services acquired for personal use and consumption”, with invoices authorized by the Internal Revenue Service. Within the city of Guayaquil, the population of older adults is 143,094, of which only 10,244 people were beneficiaries of this refund in 2019 and there was an increase of 23 people in 2020, leaving 10,267 the rest of older adults who are in the city of Guayaquil do not join this benefit because 45% of these people live in extreme poverty. To establish why people do not access this tax benefit, a survey was conducted within the city of Guayaquil, where there is a large influx of older adults, where it turned out that many do not access because considers that carrying out the process is very complicated and they must resort to third parties and some are not even aware of this benefit.
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Palabras clave
ADULTOS MAYORES, IMPUESTO AL VALOR AGREGADO, DEVOLUCIÓN, GUAYAQUIL, GASTO TRIBUTARIO
Citación
APA