Implicaciones Sociales de los Beneficios Fiscales en Personas con Discapacidad del Ecuador

The article analyzes the impact of tax benefits on the lives of people with disabilities in Ecuador, highlighting their importance in alleviating the financial and social burdens they face. The research, conducted in 2022 with a qualitative approach and a non-experimental design, included interviews and surveys with a sample of 372 people with disabilities from a target population of 117,471 residents of Guayaquil. The findings reveal that, despite legislative efforts, deficiencies persist in the implementation of fiscal policies. Only 34% of respondents reported receiving benefits, while 45% indicated they were unaware of their rights. This suggests that the complexity of processes and lack of information contribute to dissatisfaction and difficulty in accessing available incentives. The research underscores the need for improved dissemination and simplification of procedures so that tax benefits better align with the needs of this vulnerable group, suggesting a review of current policies to promote genuine and effective inclusión.