Abstract

ALMEIDA BLACIO, Jorge Hernán; BARONA LOPEZ, Norma Eulalia; TABARES BURBANO, Ivonne Patricia  and  POZO HERNANDEZ, Fanny Maricela. Social analysis of the value added tax return to senior citizens in the Santo Domingo Canton. Universidad y Sociedad [online]. 2022, vol.14, n.5, pp.595-602.  Epub Oct 30, 2022. ISSN 2218-3620.

The research work discussed in this paper aimed to diagnose the factors that prevent older adults of the Santo Domingo canton from benefiting from the Value Added Tax refund, a relevant aspect in balancing their personal finances. The qualitative-quantitative approach allowed to determine the reasons why older adults have not accessed the tax benefits granted to them by law. Tax information was collected from the SRI regarding the number of taxpayers and the number of procedures that entered the aforementioned refund during the period 2018 and the months of January to September 2019. Within the research work, it was possible to determine the factors that prevent senior citizens from benefiting from the VAT refund, it was necessary because according to the results of the surveys there are complications in the processes and regulations due to the poor knowledge of taxpayers; it hinders the development that should be normal to the process, so not all potential beneficiaries access the Value Added Tax refund.

Keywords : Tax benefits; Senior citizens; Social analysis.

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