Browsing by Author "Sempertegui Barrera, Edgar Patricio"

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    Control de devolución de IVA a personas de la tercera edad
    (2016) Vélez Ortiz, Esteban Eduardo; Sempertegui Barrera, Edgar Patricio
    This present research is titled “CONTROL VAT RETURN TO PERSONS OF THE ELDERLY ", it is based on a research on the process of returning the Value Added Tax today, and how we can improve the return process. What we can observe in the development of this research work, emphasizing to how people of the Third Age make use of their rights, what is the impact caused by the VAT refund within the treasury. In the First chapter focuses mainly on the general aspects of the tax, such as concepts, elements of tax intents and purposes, classification and the importance, which has had tax from colonial times to the present. In the second chapter focuses more on the regulatory body of Taxes in Ecuador, the SRI, as is its mission, vision, powers, objectives, and the full details of the necessary information about the Value Added Tax. In the third chapter, we find the population analysis issued by the INEC for 2015, divided into sectors (Age, Sex, and Province), the full detail of the VAT refund process for people of the Third Age. To conclude the study, in chapter four we mention the findings and recommendations for improving the process of VAT refund people of the Third Age.