Analysis of tax benefits for senior citizens: an analysis from a city in Ecuador 2021
Autor(a) principal: | |
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Data de Publicação: | 2023 |
Outros Autores: | |
Tipo de documento: | Artigo |
Idioma: | eng |
Título da fonte: | Sapienza (Curitiba) |
Texto Completo: | https://journals.sapienzaeditorial.com/index.php/SIJIS/article/view/703 |
Resumo: | 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. |
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Analysis of tax benefits for senior citizens: an analysis from a city in Ecuador 2021Análisis de los beneficios tributarios en las personas de la tercera edad: análisis desde una ciudad de Ecuador, 2021Análise dos benefícios fiscais para idosos: análise de uma cidade do Equador, 2021Impostos, idosos, isenções fiscaisTaxes, senior citizens, tax exemptionsTributos, adultos mayores, exenciones tributariasThe 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.El objetivo de esta investigación fue analizar los beneficios tributarios otorgados a las personas de la tercera edad en el cantón Portoviejo, 2021. La investigación tiene un enfoque cuali-cuantitativo; el diseño fue no experimental de campo; el tipo de investigación fue descriptiva. La población estuvo compuesta por 01 funcionario del departamento de planificación y gestión estratégica del Servicio de Rentas Internas de Portoviejo; así como también, 138 trabajadores del SRI, viabilizado metodológicamente con análisis de contenido. La técnica empleada fue la entrevista estructurada y la encuesta tipo cuestionario dirigido a 138 trabajadores. Se encontró como resultado, que el poseer años de servicio en la institución favorece el conocimiento de las exenciones tributarias; dentro de los pagos que realizan las personas mayores se encuentra pago o declaración del impuesto al valor agregado; han señalado que el 80% de los adultos mayores han recibido exoneraciones parciales del pago de tributos, pudiendo deberse a que el 70% consideran que no se registran en el SRI para recibir los beneficios tributarios, el desconocimiento (90%) es la causa de esta realidad, lo cual incide en la exigencia de los beneficios contemplados tanto en la Constitución, como en las diferentes normativas nacionales del ámbito tributario. Se concluye que existe una normativa vinculante a favor de las exenciones tributarias para los adultos mayores que pudiesen disminuir la carga, ya sea en forma total, parcial o especial, y se aplica en el pago de impuestos municipales, como fiscales; sin embargo, existe desconocimiento por parte de los beneficiarios.O objetivo desta pesquisa foi analisar os benefícios fiscais concedidos aos idosos no cantão de Portoviejo, 2021. Para isso, utilizou-se pesquisa com abordagem quali-quantitativa; o projeto não foi experimental de campo; O tipo de pesquisa foi descritivo. A população foi composta por 01 funcionário da área de planejamento e gestão estratégica da Receita Federal de Portoviejo; além de 138 trabalhadores do SRI, o método de análise foi o de conteúdo. A técnica utilizada foi a entrevista estruturada e o inquérito por questionário dirigido a 138 trabalhadores. Como resultado, constatou-se que ter anos de serviço na instituição favorece o conhecimento das isenções fiscais; Entre os pagamentos efetuados pelos idosos está o pagamento ou declaração do imposto sobre valor agregado; indicaram que 80% dos idosos receberam isenções parciais do pagamento de impostos, o que pode dever-se ao facto de 70% considerarem que não se inscrevem no SRI para receber benefícios fiscais, o desconhecimento (90%) é a causa disso realidade, o que afeta a exigência dos benefícios previstos tanto na Constituição como nas diversas regulamentações nacionais inerentes à matéria tributária. Conclui-se que existe uma regulamentação vinculante a favor de isenções fiscais para idosos que poderia reduzir a carga de forma total, parcial ou especial e é aplicada no pagamento de impostos municipais, como os fiscais; Porém, há desconhecimento por parte dos beneficiários.Sapienza Grupo Editorial2023-09-30info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://journals.sapienzaeditorial.com/index.php/SIJIS/article/view/70310.51798/sijis.v4i3.703Sapienza: International Journal of Interdisciplinary Studies; Vol. 4 No. 3 (2023): Regular Issue: Interdisciplinary Studies; e23046Sapienza: International Journal of Interdisciplinary Studies; Vol. 4 Núm. 3 (2023): Fascículo Regular: Estudios Interdisciplinarios; e23046Sapienza: International Journal of Interdisciplinary Studies; v. 4 n. 3 (2023): Número Regular: Estudos Interdisciplinares; e230462675-9780reponame:Sapienza (Curitiba)instname:Sapienza Grupo Editorialinstacron:SAPIENZAenghttps://journals.sapienzaeditorial.com/index.php/SIJIS/article/view/703/497Copyright (c) 2023 Nohelia Radmila Ureta-Baquezea, Nohemi Monserrate Palacios-Cedeñohttps://creativecommons.org/licenses/by-nc-nd/4.0info:eu-repo/semantics/openAccessUreta-Baquezea, Nohelia Radmila Palacios-Cedeño, Nohemi Monserrate2023-11-01T01:04:58Zoai:ojs2.journals.sapienzaeditorial.com:article/703Revistahttps://journals.sapienzaeditorial.com/index.php/SIJISPRIhttps://journals.sapienzaeditorial.com/index.php/SIJIS/oaieditor@sapienzaeditorial.com2675-97802675-9780opendoar:2023-11-01T01:04:58Sapienza (Curitiba) - Sapienza Grupo Editorialfalse |
dc.title.none.fl_str_mv |
Analysis of tax benefits for senior citizens: an analysis from a city in Ecuador 2021 Análisis de los beneficios tributarios en las personas de la tercera edad: análisis desde una ciudad de Ecuador, 2021 Análise dos benefícios fiscais para idosos: análise de uma cidade do Equador, 2021 |
title |
Analysis of tax benefits for senior citizens: an analysis from a city in Ecuador 2021 |
spellingShingle |
Analysis of tax benefits for senior citizens: an analysis from a city in Ecuador 2021 Ureta-Baquezea, Nohelia Radmila Impostos, idosos, isenções fiscais Taxes, senior citizens, tax exemptions Tributos, adultos mayores, exenciones tributarias |
title_short |
Analysis of tax benefits for senior citizens: an analysis from a city in Ecuador 2021 |
title_full |
Analysis of tax benefits for senior citizens: an analysis from a city in Ecuador 2021 |
title_fullStr |
Analysis of tax benefits for senior citizens: an analysis from a city in Ecuador 2021 |
title_full_unstemmed |
Analysis of tax benefits for senior citizens: an analysis from a city in Ecuador 2021 |
title_sort |
Analysis of tax benefits for senior citizens: an analysis from a city in Ecuador 2021 |
author |
Ureta-Baquezea, Nohelia Radmila |
author_facet |
Ureta-Baquezea, Nohelia Radmila Palacios-Cedeño, Nohemi Monserrate |
author_role |
author |
author2 |
Palacios-Cedeño, Nohemi Monserrate |
author2_role |
author |
dc.contributor.author.fl_str_mv |
Ureta-Baquezea, Nohelia Radmila Palacios-Cedeño, Nohemi Monserrate |
dc.subject.por.fl_str_mv |
Impostos, idosos, isenções fiscais Taxes, senior citizens, tax exemptions Tributos, adultos mayores, exenciones tributarias |
topic |
Impostos, idosos, isenções fiscais Taxes, senior citizens, tax exemptions Tributos, adultos mayores, exenciones tributarias |
description |
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. |
publishDate |
2023 |
dc.date.none.fl_str_mv |
2023-09-30 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://journals.sapienzaeditorial.com/index.php/SIJIS/article/view/703 10.51798/sijis.v4i3.703 |
url |
https://journals.sapienzaeditorial.com/index.php/SIJIS/article/view/703 |
identifier_str_mv |
10.51798/sijis.v4i3.703 |
dc.language.iso.fl_str_mv |
eng |
language |
eng |
dc.relation.none.fl_str_mv |
https://journals.sapienzaeditorial.com/index.php/SIJIS/article/view/703/497 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2023 Nohelia Radmila Ureta-Baquezea, Nohemi Monserrate Palacios-Cedeño https://creativecommons.org/licenses/by-nc-nd/4.0 info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2023 Nohelia Radmila Ureta-Baquezea, Nohemi Monserrate Palacios-Cedeño https://creativecommons.org/licenses/by-nc-nd/4.0 |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Sapienza Grupo Editorial |
publisher.none.fl_str_mv |
Sapienza Grupo Editorial |
dc.source.none.fl_str_mv |
Sapienza: International Journal of Interdisciplinary Studies; Vol. 4 No. 3 (2023): Regular Issue: Interdisciplinary Studies; e23046 Sapienza: International Journal of Interdisciplinary Studies; Vol. 4 Núm. 3 (2023): Fascículo Regular: Estudios Interdisciplinarios; e23046 Sapienza: International Journal of Interdisciplinary Studies; v. 4 n. 3 (2023): Número Regular: Estudos Interdisciplinares; e23046 2675-9780 reponame:Sapienza (Curitiba) instname:Sapienza Grupo Editorial instacron:SAPIENZA |
instname_str |
Sapienza Grupo Editorial |
instacron_str |
SAPIENZA |
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SAPIENZA |
reponame_str |
Sapienza (Curitiba) |
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Sapienza (Curitiba) |
repository.name.fl_str_mv |
Sapienza (Curitiba) - Sapienza Grupo Editorial |
repository.mail.fl_str_mv |
editor@sapienzaeditorial.com |
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1797051606493036544 |