EVALUATION OF THE EFFECTIVENESS OF THE VALUE ADDED TAX REFUND POLICY FOR PEOPLE WITH DISABILITIES IN THE PROVINCE OF PASTAZA

This study focuses on the benefits of the Value Added Tax (VAT) refund for people with disabilities, who are seen as a disad-vantaged group in Ecuadorian society and in need of priority attention. The objective of this research project is to examine the results of the distribution of VAT to persons with disabilities in the province of Pastaza between 2017 and 2022. To complete the analysis, the findings are examined, the main objections to the VAT refund are discussed and the issues and reasons why people with disabilities in the province of Pastaza cannot access this tax benefit are determined, it is important to note that technical support from government organizations is needed so that more members of this group can benefit from the VAT refund, the need to implement measures to streamline the VAT refund process and reduce waiting times is emphasized. The VAT refund is an important benefit for people with disabilities, since it will allow all people with disabilities to have access to this tax benefit and improve their quality of life.