Analysis of the return of value added tax on older adults and people with disabilities in the province of El Oro: a vision for Latin America

Abstract

The study evaluated the return of the Value Added Tax (VAT) and its impact on older adults and people with disabilities in the province of El Oro, Ecuador, during the years 2021, 2022, and 2023. The objective was to assess the effectiveness of the process to improve its application and maximize its impact on the quality of life of beneficiaries. The research used a quantitative approach with surveys of 382 beneficiaries and focused on principles of tax equity, income redistribution, and social inclusion. The results showed that, although the return represented an economic relief for many, accessibility and effectiveness problems persisted. 56.6% of respondents reported a positive impact on their economic well-being and access to basic services, while 28.8% did not perceive significant improvements. In addition, 33.8% felt that the process was slow, highlighting the need to improve administrative efficiency. Regarding the information available, 33.8% of respondents felt well informed, while 28.5% said they were unaware of details about the benefit. The study concluded that, despite the positive evaluation of the program, adjustments are required in its implementation, such as improving communication, simplifying procedures and reviewing the amount of the refund, to ensure that it meets its objective of inclusion and fiscal equity.