Incidencia del beneficio tributario por contratación de trabajadores con discapacidad en la rentabilidad de las empresas de la Provincia de El Oro de Ecuador en el período 2017-2019

Abstract

Abstract: In Ecuador, labor insertion policies have been implemented for people with disabilities in which both public and private companies benefit when hiring this type of personnel. In this research work we propose to analyze the incidence of the tax benefit regarding the hiring of people with disabilities in the profitability of companies in the province of El Oro. The regulation as stipulated in the internal tax regime law, promotes as a tax incentive the additional deduction of 150% of the taxable income tax base calculated from the sum of the values provided to the IESS for the excess to the minimum required. The study was descriptive with a quantitative approach; the information was obtained from the Conadis database, in this way the results obtained showed that private sector companies have achieved a good inclination to receive this benefit, obtaining a better profitability for their company with the deduction implemented for labor insertion of this vulnerable group of people with disabilities, however there is still much to advance and strengthen compliance with the established policies.