ANÁLISIS DE LA DEVOLUCIÓN DE IVA PARA PERSONAS DE LA TERCERA EDAD, CANTÓN PORTOVIEJO.

This research entitled analysis of the VAT refund for senior citizens, Portoviejo canton was developed with the aim of analyzing the reasons why senior citizens do not make the request for a refund of value added tax. The research was field-based, its scope was descriptive and exploratory, and its non-experimental-transversal design. A questionnaire was applied to the elderly, the validation of the content of the questionnaire was done through the expert judgment and its reliability through the calculation of the Cronbach's alpha coefficient. The results of the research show that 64% of elderly people are not familiar with the IVA refund benefit, as it can be concluded that it is due to the limited dissemination of effective and transparent by the entity collecting the tax, of the tax benefits available to elderly people in the Canton of Portoviejo, in order to improve their well-being and quality of life, and ensure a fairer distribution of the tax burden. [ABSTRACT FROM AUTHOR]