Rotations of vectors on the plane can be seen either as active or passive. In the former we rotate the vector by an angle $\theta$ whereas in the latter we rotate the coordinate basis by $-\theta$. We end up with the same components $(a,b)$ for the rotated vector.
The group of rotations on the plane $SO(2)$ excludes reflections about an axis. For example, from a passive point of view, the reflection $S(y):(\hat i,\hat j)\rightarrow (-\hat i,\hat j)$ reflects the $x$ axis about the $y$ axis. The vector $\vec v=(1,1)^T$ would then be written as $\vec v'=(-1,1)^T$. The point is that there is no passive rotation able to do that, so $s$ does not belong to $SO(2)$.
Then it comes my doubts. Let us adopt the active point of view. The equivalent rotated vector would be $\vec v'=(-1,1)^T$ but then this is simply an active rotation by $\pi/2$ which in fact belongs to $SO(2)$.
Perhaps my questions are very basic: Is my assumption on what an active reflection about an axis is correct? If so, then why does every possible active reflection seems to be an element of $SO(2)$ whereas the same does not happen for the passive point of view.
Edit: As a concrete example: Take an arbitrary vector $(a,b)^T$. The reflected (about $y$) vector is $(-a,b)^T$. However this can also be obtained by an active rotation, namely $R(\pi-2\arctan(b/a))$ which has determinant one
It seems that you have a bit of confusion about active and passive transformations.
As a first point, an active and a passive rotation, applied to the same vector gives different results. As ana example consider the rotation of $\frac{\pi}{2}$ in $\mathbb{R}^2$. As an active transformation it is represented by the matrix (that has determinant $=1$) $$R_{\pi/2}= \begin{pmatrix} 0&-1\\1&0 \end{pmatrix} $$ and, as a passive transformation by the inverse matrix $$ R_{\pi/2}^{-1}=\begin{pmatrix} 0&1\\-1&0\end{pmatrix} $$ so, for the same vector $\vec v=(a,b)^T$ we have: $$ R_{\pi/2} \vec v= (-b,a)^T \qquad R_{\pi/2}^{-1} \vec v= (b,-a)^T $$ (For e general example you can see : Active and passive transformations in Linear Algebra .
A reflection in not a rotation and it is represented by a matrix that has determinant $=-1$. The (active) reflection on the $y$axis, e.g., is represented bu the matrix: $$ S_{\pi/2}= \begin{pmatrix} -1&0\\0&1 \end{pmatrix} $$ and the inverse (that represents the passive reflection) is the same matrix ( for a reflection we have $S=S^{-1}$). So for a generic vector $\vec v$ we have $$ S_{\pi/2} \vec v = S_{\pi/2}^{-1} \vec v= (-a,b)^T $$
Note tht this is different from the active or passive rotation.