Análisis del cumplimiento de la devolución del impuesto al valor agregado a adultos mayores de la ciudad de Guayaquil periodo 2019-2024

Abstract

The objective of this study is to analyze compliance with the refund of value-added tax (VAT) to older adults in the city of Guayaquil during the period 2019–2024. The methodology applied was through a cross-sectional approach because the information collection will take place in the aforementioned period and not overtime. It is also quantitatively explanatory through an inferential statistical model of Pearson; furthermore, the research design is non-experimental since variables will not be manipulated, but rather the situation will be observed and analyzed as it occurs in its natural context. Regarding the research technique, a documentary analysis will be applied, using information available through the government entities responsible for VAT refunds, such as the Internal Revenue Service or other related institutions. The results obtained show a moderate negative correlation regarding age and technological access, while the approval rate and technological access show a weak positive correlation. Finally, the relationship between refunded amounts and the number of requests determines a positive and strong result. It is concluded that the findings regarding the age of applicants may limit technological access, while access to technology has a positive, albeit slight, impact on approval rates. Additionally, there is a very strong relationship between the number of requests and the refunded amounts.