Devolución del impuesto al valor agregado pagado y efectos sobre el presupuesto institucional en los gobiernos autónomos descentralizados municipales de la provincia de Pastaza en el año 2016, 2017 y 2018.

Abstract

RETURN OF THE VALUE ADDED TAX PAID AND THE EFFECT ON THE INSTITUTIONAL BUDGET IN THE AUTONOMOUS DECENTRALIZED MUNICIPAL GOVERNMENT OF THE PROVINCE OF PASTAZA FROM THE YEARS 2016, 2017 AND 2018 This paper intends to theoretically support the effects on the Institutional Budget of the Municipal Decentralized Autonomous Governments of the Province of Pastaza, considering the Value Added Tax (VAT) refund mechanisms implemented by the Ministry of Finance, thus verifying that the money obtained by this concept is of great benefit for citizenship. Analyze the effects on the Institutional Budget of the Autonomous Decentralized Municipal Governments of the Province of Pastaza with the Return of the Value Added Tax, to determine if the new legal provisions benefit these institutions thus improving their effectiveness in compliance of community development projects. In this paper we will use the methodology of the interview which through its designed questions will allow us to evaluate the true situation of the institutions interviewed, obtaining in this way truthful and clear information. The development of this research will be oriented to the four municipalities that have the province of Pastaza which are Santa Clara, Arajuno, Mera and Pastaza, in these institutions we can determine the effects and benefits of the return of the Value Added Tax. Does the delay in the disbursement of money for the return of the Value Added Tax cause that the municipalities of the province of Pastaza can not carry out community development projects?