Optimización Estratégica 2022: Impacto de la Gestión

Organizativa en el Rendimiento Operativo del

Departamento de Devoluciones, Exportadores de Bienes,

Zona 5 del SRI

Grace Elizabeth Barragan Loayza

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documentation processes in the refunds department.

This aspect will not only promote the

competitiveness of domestic products in the

international market, but also strengthen the

efficiency of Tax Zone 5 in 2022. The objective of the

study is to analyze the impact of organizational

management on the operational performance of the

returns department. A comprehensive diagnosis of

compliance with the VAT refund procedure is

carried out, evaluating compliance with the

omoncayo@uteq.edu.ec

iortega@uteq.edu.ec

graphs and tables for data analysis. In addition, a

timeline and budget have been established to

effectively carry out the research.

Keywords: VAT refund, organizational

management, operational performance, exporters of

goods, Internal Revenue Service

RESUMEN

El objetivo básico de este estudio es centrarse en las

devoluciones del IVA para los exportadores de

del estudio es analizar el impacto de la gestión

organizacional en el desempeño operativo del

departamento de devoluciones. Se realiza un

diagnóstico integral del cumplimiento del

procedimiento de devolución del IVA, evaluando el

cumplimiento de los plazos establecidos y verificando

la aplicabilidad del procedimiento. Adicionalmente,

se evaluará la efectividad y eficiencia del sector y se

determinará el impacto en las operaciones del sector

exportador de mercancías. La investigación se llevará

técnicas inductivas, deductivas y analíticas. Las

herramientas incluyen guías de observación y

organizativa, rendimiento operativo, exportadores

de bienes, Servicio de Rentas Internas

INTRODUCTION

The Value Added Tax (VAT) refund for exporters of goods in Ecuador is a significant

contribution to taxpayers, generating an increase in the associated procedures. The

Refunds Department, with its mission focused on resolving tax processes, is dedicated

to handling cases and procedures according to the catalog of institutional services and

established deadlines.

Organizational management is defined as a set of rules, structures, positions and

behaviors that govern the functioning of an organization towards a common goal. Its

comply with the established requirements. This provision not only promotes job

creation but also investment, thus contributing significantly to the country's economic

growth.

Value Added Tax (VAT) refund on the purchase of domestic and foreign goods, inputs,

raw materials, services and material goods destined solely for export, with the main

objective of maximizing working capital, improving production capacity and increasing

exports. This should improve the country's balance of payments and reduce the need to

rely on loans from financial institutions. The validity of this study lies in the important

implications it brings.

Improving the performance of public servants and making the most of their development

exporting sector. The chapter structure details the essential aspects of the research,

addressing the contextual framework, theoretical framework, methodology and

fieldwork planning, along with bibliographical references.

MATERIALS AND METHODS

The study in question focuses on the analysis of organizational management and its

impact on the operational performance of the Returns Department in the Merchandise

Export Department, in particular Excise Zone 5 in 2022. This study was designed to:

Understanding to strengthen the findings related to the subject of study.

This study was based on the application of different methods to obtain a deep and

precise understanding of the phenomena investigated in the returns department. With

of the current situation.

Inductive methods are based on the analysis of specific facts through factors such as

observation, study, classification and recording. It is designed to gather specific data in

the returns department to make broader generalizations to contribute to an overall

understanding of the process. Deductive methods provided information through a

process from the general to the specific.

It begins with a general description and then draws logical and specific conclusions based

on systematic considerations. This method allowed us to approach the research from a

broader perspective down to specific details. Using analytical techniques based on real

and verifiable facts, problems were identified and appropriate processes were selected

documentary review, as well as direct consultation of governmental sources and

regulatory entities related to VAT refund processes. In addition, the participation of

that make up a theory or science or an art that man applies in the activities of planning,

organizing, directing, coordinating and controlling (Ramírez Cardona, Ramírez Salazar, &

Ramírez Salazar, 2022) in the tax field. According to (Torres Hernández, 2014),

administration is a common activity among human beings, regardless of our schooling.

Each person acts as an administrator, obtaining favorable or unfavorable results in their

management. The conclusion of this study aims to facilitate the understanding of the

mechanisms that govern this process, providing stakeholders with a reliable and updated

guide for efficient access to this tax benefit in the specific context of exporters of goods.

Citing (Gullo & Nardulli, 2015), organizational management consists of a series of logical

stages or periods. Four stages must be followed to achieve the objectives: planning,

implementation, control and regulation, and review and corrective actions. To achieve

Source: SRI Babahoyo

of the information available and provides a complete and detailed explanation of the

relationship between organizational management and the operating performance of the

According to (Cubeiro, 2022), performance in an organization is the combination of the

performance of its members, understood as the optimal level, both physical, mental,

emotional and spiritual, that each person has to achieve what he/she sets out to do.

RESULTS

As part of this scientific research, the central question of strategies used to maintain and

sustain excellent levels of quality in service delivery will be addressed. This question,

What strategies do they use to maintain a high level of service quality, is of great

importance in the research field, as it aims to understand the practices and tactical

approaches of different forces and organizations to ensure excellent service delivery.

See Table 2.

Source: SRI Babahoyo

The use of technology and tools has an intermediate frequency suggesting that it is a

strategy considered important, but not as dominant as monitoring and feedback. It

indicates that the organization values the integration of technology to improve the

efficiency and effectiveness of its services.

Incentive programs have a low frequency, indicating that incentive programs are not

frequently mentioned as a strategy to maintain service quality. It may suggest that, in the

responses collected, incentive programs are not a prominent practice or are not

perceived as an effective strategy in this context.

This study aims to unravel the complexity of service quality management, focusing on

identifying and analyzing the specific strategies adopted by relevant actors in different

sectors. Rigorous data collection and analysis techniques are used to conduct this

The results of this analysis will not only contribute to the enrichment of existing

knowledge on strategies for maintaining high levels of quality in service delivery, but will

also serve as a guide for practitioners who wish to continually improve their approaches

in this important area. Provide valuable information for families, academics and policy

makers.

The research addresses the central question about the location and verification of the

procedures and requirements necessary to access the Value Added Tax (VAT) refund

for exporters of goods. This inquiry is of substantial importance within the tax and

commercial context, since it focuses on elucidating the regulatory structure and

procedural requirements governing access to this tax benefit. See Table 3.

the legal requirements for VAT refunds. This result suggests that some respondents seek

a deeper and more direct understanding of the applicable legal framework. Limited use

of manuals and guides provided by tax authorities: The low priority given to manuals and

guides provided by tax authorities (2%) indicates that these resources are not frequently

used as a main source of information. This may indicate that respondents believe that

other sources are more effective or preferable for obtaining the information they need.

Reliance on direct advice from authorities is high: A high preference for direct advice

from tax officials (35%) reflects a greater reliance on face-to-face interactions to resolve

doubts and obtain detailed information. Results show that a significant proportion of

respondents value personalized advice. Low use of government electronic platforms:

The low priority given to government electronic platforms (2%) suggests that these

as government manuals and electronic platforms, to make relevant information more

widely available and accessible.

REFERENCES

Cubeiro, J. C. (2022). How to discover and leverage talent in your organization. Spain:

ALMUZARA

Garcia, V. M. (2018). Resistencia y Entrenamiento. Paidotribo.

Gullo, J., & Nardulli, J. P. (2015). Gestión Organizacional. Editorial Maipue.

Ramírez Cardona, C., Ramírez Salazar, M., & Ramírez Salazar, C. (2022). Fudamentos de

Administración. Bogotá: ECO EDICIONES.

Valladares Guamán , C., Sánchez Jiménez, K., Ugando Peñate, M., & Villalón Peñate, A.

(2021). Working capital management and its effect on profitability for group of