Browsing by Author "Illescas Chacha Kerly Lizbeth"

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    Guía Práctica del Sistema de Devolución del IVA y su Accesibilidad para Adultos Mayores Rurales de la Parroquia Tarqui, Cuenca
    (Instituto Superior Tecnológico Particular Sudamericano, 2026) Illescas Chacha Kerly Lizbeth; Villa Lojano Miryam Andrea
    This technical project stems from the need to analyze the Value Added Tax (VAT) refund system and its accessibility for older adults in the rural community of Acchayacu, Tarqui parish, Cuenca canton, with the aim of developing a practical guide that facilitates access to this tax benefit. The research was conducted using a mixed-methods, descriptive, field-based approach, applying a twelve-question survey to a sample of eighteen older adults (calculated using a statistical formula for finite populations based on a total of twenty beneficiaries) and interviews with two key informants. The results showed null or superficial knowledge of the benefit in 67% of respondents, a 90% dependence on family members or friends as a source of information versus only 5% who turned to digital media, and a marked digital divide, as 84% felt little or no comfort using technological tools. Fifty-six percent had never carried out the procedure, and those who did attempt it rated it as average or difficult. Despite these barriers, 100% of participants considered this benefit important and expressed a desire to receive more information, while 89% believed it would improve their quality of life in certain respects. Based on these findings, a practical guide was designed using simple language and visual support, aimed at narrowing the gap between the legal recognition of the right to a VAT refund.