Incidencia del beneficio tributario para contratación de trabajadores con discapacidad en la rentabilidad de las empresas de la provincia de Zamora Chinchipe de Ecuador en el periodo 2017-2019.

Abstract

Abstract: In the research reflects that people with disabilities today are still in a process of limitations within the labor and professional field in Ecuador, however, the respective laws that guarantee hiring are applied. The general objective, to analyze the incidence of the use of the tax credit for hiring workers with disabilities on the profitability of companies in the Zamora Chinchipe province of Ecuador in the period 2017-2019. This study sought to determine the inclusion of people and substitutes with disabilities who actively elaborate. With the purpose of analyzing the tax credit of companies, where explanatory methodology was applied, with a qualitative and quantitative approach, with an applied population for Ecuadorian companies in the period 2017-2019, which have used tax credit, collected from the Organic Code of Disability, Ministry of Labor and SRI. The data techniques and instruments were; matrix, Microsoft Office Excel program, tables and graphs. We conclude the evidence of the findings where not all companies predominate in such hiring and there is no gender equality and equal opportunities.