Factores que determinan la accesibilidad a la devolución del IVA e impuesto a la renta para personas con capacidades especiales el cantón Guayaquil en el año 2020.

Abstract

This research was originated from the need to identify factors that manifest an impact on the accessibility of tax benefits aimed at the population segment made up of people with disabilities, considering that it is a priority sector for which the state has implemented incentives, the objective of which is to provide tools that improve their quality of life. Thus, through the implementation of methodological designs among which the observational, prospective and cross-sectional designs stand out in order to approach under the approach of a broad perspective that allows to deepen the obtaining of results through interviews with experts in tax matters and personnel from public entities in charge of the regulation and compliance with legal regulations; Subsequently, through the application of statistical methods and their corresponding analysis, the following inferences could be established, among which are the difficulty in carrying out the requested procedures and the neglect or ignorance of tax culture. Finally, it is recommended that the tax regulation entities and governing bodies of the compliance of benefits for people with disabilities continue their management by implementing studies so that they can enjoy complete knowledge regarding their benefits, and these are of benefit for their quality of lifetime.