Análisis sobre la devolución del IVA a los adultos mayores en el cantón Pastaza, durante el periodo 2019 – 2021.

Abstract

The purpose of the titling work is the analysis of the return of the value added tax to the elderly of the Pastaza canton, during the period 2019 - 2021, a tax that is collected day by day by the Internal Revenue System through commercial transactions that people do. In recent years, older adults in the Pastaza canton have grown in considerable number, being part of productive and commercial activities, this entails higher tax collection of the Value Added Tax. Older adults have the right to have their tax burden returned, and thereby improve their quality of life at this stage of their lives. However, many people in this category do not apply for this tax benefit, reason enough to mention that the research seeks to know the reasons why older adults do not apply for the incentive, analyze them and propose alternative solutions to this problem. Knowledge of these advantages can serve as a savings option for people in this age range who carry out commercial activities, and in this way boost the local economy.