Programa del Banco Coopnacional S.A. para devolución del IVA a clientes adultos mayores en la ciudad de Guayaquil.

Abstract

The general objective of this research work is to Design a VAT refund program for elderly clients of Bank Coopnacional S.A (BCN)., as part of the Corporate Social Responsibility that the bank has. This is a field investigation, by virtue of a survey of 383 older adult clients of the BCN, to learn about their experiences and level of information handled with respect to VAT refunds that are managed before the Internal Revenue Service. Through the qualitative approach, the interview that was carried out with managerial personnel of the bank was used to find out their opinion regarding the study proposal. As part of the results obtained, it was known that a high percentage of the elderly surveyed have not accessed the referred benefit. The information collected was graphed and analyzed, which allowed generating the proposal defined in the design of the Corporate Social Responsibility Program "AAMDIVA" through which advice and guidance will be given to clients of the BCN, on access to the benefit offered by the Internal Revenue Service for the elderly VAT refund. The amount of the project amounts to $ 29.390 and can be recovered in the first year of program execution.