Mejorar los ingresos de las personas de la tercera edad en la Provincia del Guayas, Cantón Guayaquil, Parroquia Ximena por medio de la aplicación de sus beneficios tributarios
Fecha
2013
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Universidad de Guayaquil. Facultad de Ciencias Administrativas. Contador Público Autorizado
Resumen
Reconociendo el olvido histórico en lo que, a las actuaciones de política social dirigidas a las personas de la tercera edad se refiere, la actual administración tributaria ha tratado de menguar las múltiples necesidades
que se le presenta al adulto mayor y que muchas veces no las puede solventar. La devolución del Impuesto al Valor Agregado (IVA) a las personas de la tercera edad constituye una herramienta poco usada por los contribuyentes debido al poco o casi nulo conocimiento que tienen deeste derecho que por Ley les corresponde. Esta herramienta puede ser muy útil y de gran provecho para recuperar recursos, los que les servirá para comprar medicinas u otras cosas que necesiten para su atención personal, pues no olvidemos que constituyen la parte más vulnerable de la sociedad, por su edad y por la disminución de sus riquezas o potencial económico, a diferencia de la población activa no tienen expectativas de mejora con el transcurrir de los años. Para mejorar esta falta de información oportuna y eficaz es necesaria la implementación de programas de difusión adecuados, así como de centros de apoyo al adulto mayor, que conlleven a mejorar todas aquellas situaciones de iniquidad que viven a diario, llegando de este modo, a la implementación
de la justicia social, objetivo fundamental que debe seguirse en todo Gobierno. Es necesaria que con base a experiencias internacionales con respecto al cuidado de las personas de la tercera edad, sean incorporadas mejores medidas tanto tributarias como sociales para el digno envejecimiento del adulto mayor.
Acknowledging the historical oblivion concerning the social politics actions directed to the senior citizens, the actual tribute administration has tried to diminish the multiple needs that the senior citizens have to face, many times they cannot afford it. The added value tax [IVA for the name in Spanish] refund to the senior citizens constitutes a tool not used frequently by the contributors due to the low or none knowledge they have about this right they have by law. This tool can be very useful and of great advantage to get back resources and direct it to buy medicine or other things they need for they personal care; let us not forget they are the most vulnerable part of the society because of their age and the low incomes they have in their economical potential, different than the active population because they do not have a getting-better-expectation as years pass by. To improve this lack of effective and on-time information is necessary the adequate diffusion programs as well as support centers for the senior citizens that help to improve all those wicked situations they live daily, reaching this way the social justice implementation, fundamental objective that every government should pursue. It is necessary, concerning the senior citizens, to incorporate better measures, based in international experiences, in matter of taxes and social justice in order to provide a deserving aging for the senior citizens.
Acknowledging the historical oblivion concerning the social politics actions directed to the senior citizens, the actual tribute administration has tried to diminish the multiple needs that the senior citizens have to face, many times they cannot afford it. The added value tax [IVA for the name in Spanish] refund to the senior citizens constitutes a tool not used frequently by the contributors due to the low or none knowledge they have about this right they have by law. This tool can be very useful and of great advantage to get back resources and direct it to buy medicine or other things they need for they personal care; let us not forget they are the most vulnerable part of the society because of their age and the low incomes they have in their economical potential, different than the active population because they do not have a getting-better-expectation as years pass by. To improve this lack of effective and on-time information is necessary the adequate diffusion programs as well as support centers for the senior citizens that help to improve all those wicked situations they live daily, reaching this way the social justice implementation, fundamental objective that every government should pursue. It is necessary, concerning the senior citizens, to incorporate better measures, based in international experiences, in matter of taxes and social justice in order to provide a deserving aging for the senior citizens.
Descripción
Palabras clave
IMPUESTO AL CONSUMO, ANCIANOS, GANANCIAS, SISTEMAS ECONÓMICOS