Incidencia del beneficio tributario para contratación de trabajadores con discapacidad en la rentabilidad de las empresas de la provincia de Loja de Ecuador en el período 2017 2019.

Abstract

Abstract: In Ecuador, as of 2012, theOrganic Law on Disabilities came into effect, which stipulates that companies with a minimum of 25 workers are obliged to hire a minimum of 4% of workers with disabilities, the same that generates these companies a tax benefit, therefore the present research work has the objective of analyzing the incidence of the use of the tax credit for hiring workers with disabilities in the profitability of companies in the Loja province of Ecuador in the period 2017-2019. For this research, a quantitative descriptivemethod was used, information registered on the website of the Ministry of Labor was used as a database, where there is a total of 80 companies that have used the tax credit in the province of Loja. As a result, it was obtained that there is a positive relationship between the growth of micro and small businesses with the use of the tax credit for hiring people with disabilities. We also found that the companies that hire the largest number of people with disabilities belong to the private sector.