Mechanism for the optimization of value added tax refund procedures for export operations before the undersecretariat of state for taxation (set)

Abstract

The problem is given in the terms of low efficiency in the applicability of the rule that governs the VAT refund procedure to exporters, although the TA seems expeditious and has weaknesses in its execution. The general objective of this research is to analyze the mechanisms for optimizing the Value Added Tax refund procedures for export operations before the Undersecretary of State for Taxation, in the 2021 period. Internalizing the fact that the refund of the credit for the Tax to Value Added (VAT) is a right that exporters have in accordance with the current regulations of Paraguay. These standards have been updated as the country advances in globalization, creating tools with the support of Information and Communication Techniques, integrating technology into its procedures; At present, some procedures are processed electronically, among them we can mention the presentation of the required initial documentation and the use of the digital signature by the taxpayer. For the development of this research, a mixed qualitative and quantitative approach was used, with a deductive, non-experimental method, a cross-sectional study with a field modality. A survey was designed through the application of a questionnaire using the Google Froms tool, supported by a comparative analysis of other tax legislation on the subject of study. The author concludes the existence of weaknesses in the procedure, therefore, it is suggested to the A.T. implement the specified improvement recommendations.