Journal of Business and entrepreneurial
January . March Vol. 8 - 1 - 2024
http://journalbusinesses.com/index.php/revista
e-ISSN: 2576-0971
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Receipt: 05 October 2023
Approval: 18 December 2023
Page 61- 70
Strategic Optimization 2022: Impact of
Organizational Management on the Operational
Performance of the Returns Department,
Exporters of Goods, Zone 5 of the SRI.
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
*
Oscar Fabian Moncayo Carreño
*
Irma Gardenia Ortega Tapia
*
ABSTRACT
The basic objective of this study is to focus on VAT
refunds for merchandise exporters and improve
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
established deadlines and verifying the applicability of
the procedure. Additionally, the effectiveness and
efficiency of the sector will be evaluated and the
impact on the operations of the merchandise
exporting sector will be determined. The research
will be carried out at the aforementioned address of
* MSc. Universidad Técnica Estatal de Quevedo
gbarraganl@uteq.edu.ec
https://orcid.org/0009-0000-8040-3149
* MSc. Universidad Técnica Estatal de Quevedo. Ecuador
omoncayo@uteq.edu.ec
https://orcid.org/0000-0003-3189-8151
* MSc. Universidad Técnica Estatal de Quevedo. Ecuador
iortega@uteq.edu.ec
https://orcid.org/0000-0003-4450-0157
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the Internal Revenue Declarations Office in
Babahoyo, Los Ríos. The study population includes
all servers of the returns department of Zone 5. Field
and descriptive research approaches use inductive,
deductive and analytical techniques. Tools include
observation guides and questionnaires, supported by
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
mercancías y mejorar los procesos de
documentación en el departamento de devoluciones.
Este aspecto no solo promoverá la competitividad de
los productos nacionales en el mercado
internacional, sino que también fortalecerá la
eficiencia de la Zona Tributaria 5 en 2022. El objetivo
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
a cabo en la dirección antes mencionada del
Negociado de Declaraciones de Rentas Internas en
Babahoyo, Los Ríos. La población del estudio incluye
todos los servidores del departamento de
devoluciones de la Zona 5. Los enfoques de
investigación de campo y descriptivos utilizan
técnicas inductivas, deductivas y analíticas. Las
herramientas incluyen guías de observación y
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cuestionarios, apoyados en gráficos y tablas para el
análisis de datos. Además, se ha establecido un
cronograma y presupuesto para llevar a cabo
eficazmente la investigación.
Palabras claves: Devolución de IVA, gestión
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
main purpose is to maximize the use of human, material and financial resources,
providing direction to employees (Arguello Pazmiño, Llumiguano Poma, Gavilánez
Cárdenas, & Torres Ordóñez, 2020).
The zone head of the refunds department assumes the crucial role of coordinating,
managing and controlling compliance with the processes established by tax regulations
and procedures. Ecuador's tax regulations offer a variety of benefits to taxpayers who
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
can generate significant benefits. From a personal and professional perspective, there is
great interest in conducting this research to optimize procedural response times as an
important part of continuous improvement in service delivery.
This approach not only benefits taxpayers, but also strengthens the efficiency and
effectiveness of government processes, thus contributing to the general welfare and
sustainable development of the country.
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According to Fiorito (2020), operating performance refers to the effectiveness and
efficiency of an organization's operations, comparing financial performance and asset
protection against possible losses.
The growth in VAT refund claims for exporters has impacted the operational
performance of the refunds department. The proposed research aims to analyze the
impact of organizational management on this performance, focusing on the goods
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
the field method, data was collected directly where the phenomenon of interest occurs,
in this case in the returns department. Field applications are designed to provide detailed
information on operational processes and procedures, allowing you to identify specific
areas for improvement. Descriptive methodology was used to elaborate variables
related to the research topic. Their task is to provide accurate and complete information
on the events observed in the returns department and to provide a detailed description
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
to solve them. This included detailed observation, description and analysis of the
research issues in the returns department. The combination of these methods provided
a comprehensive and rigorous approach to the study, allowing for an in-depth
assessment of organizational control and its impact on the operational performance of
the returns department.
The methodology will be based on a rigorous approach of bibliographic and
documentary review, as well as direct consultation of governmental sources and
regulatory entities related to VAT refund processes. In addition, the participation of
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experts in the field of taxation and international trade will be considered to validate and
contextualize the information gathered.
The research aims to generate a detailed and updated description of the procedures and
requirements to access the VAT refund to exporters of goods, which will not only be
useful for taxpayers, but will also contribute to academic knowledge and the
improvement of administrative processes, which are the set of principles and techniques
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
the objectives set, it is necessary to establish a strategy and tactics that are adapted to
the conditions of the environment in which we find ourselves.
The methodology applied builds a logical sequence based on the main variables under
study that guides the analysts' interventions in the profitability department. The
population selected for the study includes all the servants belonging to the Zone 5
Division of the Internal Revenue Service mentioned above. See Table 1.
Table 1. Population of collaborators
Detail
Quantity
Zonal Chief
Analysts
1
8
Total
9
Source: SRI Babahoyo
Prepared by: researcher
The selection of this population is based on its finite and feasible nature, so it is not
necessary to apply a formula to determine the sample. A survey method that covers 100
percent of the population is chosen because complete records are available for all staff
members in the study group. This decision is based on the feasibility and completeness
of the information available and provides a complete and detailed explanation of the
relationship between organizational management and the operating performance of the