Análisis comparativo COVID – POST COVID de las reformas tributarias en la devolución del impuesto al valor agregado (IVA) para contribuyentes con discapacidad y adultos mayores en el Ecuador

Abstract

This study conducted a detailed comparative analysis of tax reforms in Ecuador related to the refund of Value Added Tax (VAT) for people with disabilities and older adults. Three key periods are addressed: before, during and after the COVID-19 pandemic, considering regulatory changes, the digitalization of processes and their social and economic implications. These reforms were designed to improve the efficiency of the tax system, adapt to emerging needs during the health crisis and provide more accessible support to the most vulnerable sectors of the population. With a qualitative methodological approach, the study combined surveys and documentary analysis to assess the impact of these reforms. The results reveal important advances in the speed and simplification of procedures thanks to digitalization. However, significant barriers are also identified, mainly in terms of technological accessibility and limited knowledge about the use of digital platforms by beneficiaries. These difficulties especially affect older adults and people with disabilities, who face additional challenges due to their conditions. Despite these limitations, the reforms showed an overall positive impact by promoting greater equity in VAT refunds, reducing waiting times and simplifying procedures. However, the findings also underline the need to implement inclusive strategies that guarantee effective access to these tax benefits. Among the highlighted proposals are the design of training programs for beneficiaries and personnel in charge, the development of more accessible platforms and the clear and effective dissemination of information about the process. The study concludes by highlighting the importance of improving the regulatory framework to ensure that access is a central principle in tax management. Only through an inclusive and efficient administration will it be possible to advance towards true equity and social justice for the benefit of the most vulnerable groups in Ecuador.