Cultura tributaria y su incidencia en la devolución del IVA a personas con discapacidad registradas en el GAD Sucre.

Abstract

The purpose of the research was to examine the level of tax literacy and how it impacts the VAT refund process for people with disabilities registered with the Welfare and Development Directorate of the Decentralized Autonomous Government (GAD) of Sucre. The research also examined the difficulties faced by people with disabilities in accessing this benefit, identifying whether there are information problems, complex processes, or a lack of resources to request a refund. It was concluded that the lack of VAT refund requests by people with disabilities is due to a lack of knowledge, reflecting a poor tax literacy among this group. Based on these findings, a proposal is proposed to increase tax literacy among people with disabilities regarding VAT refunds. The research used a theoretical framework and established conceptual foundations that allowed for the design of data collection instruments. A descriptive methodological approach was employed, utilizing quantitative and qualitative aspects, and techniques were used to obtain information through surveys.