Análisis e impacto de la devolución del IVA para los contribuyentes de la tercera edad en la provincia del Azuay año 2012

Abstract

The present research is titled "Analysis and impact of VAT refunds to the Third Age taxpayers in the province of Azuay. Year 2012 ".

In developing this thesis, we will examine how the Elderly taxpayers make use of their rights, and the impact caused by the VAT refund within Fiscal Arcs. We have considered necessary the division of this thesis in the following four chapters:

The first chapter deals with general aspects of taxes, ie basic concepts to be treated, and its legal basis, essential for full understanding of the thesis.

In the second chapter, we list all the necessary information about their respective VAT and repayment, as well as full details of the tax return process to treat the subject of study.

The third chapter contains data provided by the Internal Revenue Service, showing the influence of taxes in the state and the impact on society and Treasury.

Finally, in chapter four, we mention the conclusions that have been reached, and perform the respective recommendations obtained at the end of the thesis.