Análisis del Impacto Económico generado por la modificación del grado de discapacidad para la Devolución del Impuesto al Valor Agregado a las personas con discapacidad en la Regional Norte (Sri), Período 2011-2014

Abstract

This Master's thesis is to analyze the economic impact caused by the change in the degree of disability for the return of VAT to persons with disabilities in the northern regional SRI in the period 2011 - 2014 by studying the rules law that establishes the right to a VAT refund to the disabled and the behavior of the variables (Total amount and number of beneficiaries) behavior that such variables are presented in the analysis period is determined. The goods on which the right to a refund of value added tax to persons with disabilities and conditions to be fulfilled applies for eligibility depending on the changes that have been established to current regulations in the course is also identified the period 2011-2014. Generally it referred to the procedure and requirements that individuals must meet in order to recover the Value Added Tax.