Examinando por Autor "Ortega Vicuña, Daniel Patricio"
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Ítem Acceso Abierto CARACTERIZACIÓN DE LA DEVOLUCIÓN DEL IVA EN DISCAPACITADOS. - CASO NAF DEL CAMPUS AZOGUES(Universidad Católica de Cuenca., 2024) Ortega Vicuña, Daniel Patricio; Quevedo Barros , Manuel Rafael; 0350178083In Ecuador, individuals with disabilities benefit from government policies to ensure a better life. One of the most impactful benefits is the mandatory refund of the Value Added Tax (VAT), which, despite being legally instituted, still constitutes an expense for the state. This study focuses on characterizing the processes of VAT refunds for disabled individuals served at the Azogues campus's Accounting and Fiscal Support Center (NAF by its Spanish acronym). The conditions and requirements to qualify for this tax benefit will be considered to achieve this goal. To accomplish this stated objective, a descriptive and cross-sectional investigation will be used to understand the current situation of NAF regarding tax assistance provided for the VAT refund to disabled individuals, with a quantitative approach involving surveys of different beneficiaries. The study includes a sample of 1102 people with disabilities surveyed during 2022 and the first semester of 2023 at the NAF Azogues Campus. The main result obtained is the characterization of VAT refund, concluding these individuals served at NAF are aware of various expected benefits outlined in the law, the most significant being the VAT refund. Therefore, a level of knowledge about the tax benefit and the claim process was identified.