Analysis of tax benefits for senior citizens: an analysis from a city in Ecuador 2021

Abstract

The objective of this research was to analyze the tax benefits granted to senior citizens in the canton of Portoviejo, Ecuador, 2021. For this purpose, research with a qualitative-quantitative approach was used; the design was non-experimental field research; the type of research was descriptive. The population consisted of 01 official of the planning and strategic management department of the Internal Revenue Service of Portoviejo; as well as 138 workers of the IRS, the method of analysis was content analysis. The technique used was the structured interview and the questionnaire survey directed to 138 workers. As a result, it was found that having years of service in the institution favors the knowledge of tax exemptions; among the payments made by the elderly is the payment or declaration of value added tax; The fact that 80% of the elderly have received partial exemptions from paying taxes may be due to the fact that 70% consider that they do not register with the IRS to receive tax benefits, ignorance (90%) is the cause of this reality, which affects the demand for the benefits provided for in the Constitution, as well as in the different national regulations inherent to tax matters. It is concluded that there is a binding regulation in favor of tax exemptions for the elderly that could reduce the burden either in total, partial or special form and is applied in the payment of municipal and fiscal taxes; however, there is a lack of knowledge on the part of the beneficiaries.