Las deducciones en el sector privado y su incidencia en la recaudación tributaria. caso: Empleados con discapacidad (2011-2013)
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2015-08-20
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Universidad de Guayaquil Facultad de Ciencias Económicas
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Las deducciones en el sector privado y su incidencia en la recaudación tributaria, del caso de empleados con discapacidad está estructurada por el estudio de la situación que vive este grupo vulnerable, la importancia que se les ha dado en el tiempo para mejorar su condición; el análisis del empleo y desempleo en general, las políticas laborales y tributarias empleadas para su inclusión en el mercado de trabajo, con el fin de aportar positivamente en la economía de dichas personas y por ende del país.
En la tesis, se investigan los efectos en el empleo de personas con discapacidad mediante la aplicación de la ley por parte de las empresas privadas. Se estudia la relación de las deducciones especiales por trabajadores con discapacidad aplicadas por las empresas desde el inicio de la obligatoriedad de contratación de este grupo, con respecto al impuesto a la renta causado. Mediante una encuesta dirigida a las empresas se obtiene información del cumplimiento del porcentaje mínimo de inclusión, de los ingresos que reciben, y sugerencias de las mismas para obtener resultados positivos tanto para los discapacitados como para las empresas.
Deductions in the private sector and its impact on tax collection, the case of employees with disabilities is structured by the study of the situation in this vulnerable group, the importance has been given time to improve their condition; the analysis of employment and unemployment in general, labor market policies and tax used for inclusion in the labor market, in order to contribute positively to the economy of such persons and therefore the country. In the thesis investigated the effects on employment of people with disabilities through the implementation of the law by private companies. The relationship of the special deductions for disabled workers employed by undertakings from the start of compulsory recruitment of this group, compared to income tax caused is studied. Through a survey of business compliance information including the minimum percentage of the income they receive, and suggestions from them for positive results for both the disabled and businesses it is obtained
Deductions in the private sector and its impact on tax collection, the case of employees with disabilities is structured by the study of the situation in this vulnerable group, the importance has been given time to improve their condition; the analysis of employment and unemployment in general, labor market policies and tax used for inclusion in the labor market, in order to contribute positively to the economy of such persons and therefore the country. In the thesis investigated the effects on employment of people with disabilities through the implementation of the law by private companies. The relationship of the special deductions for disabled workers employed by undertakings from the start of compulsory recruitment of this group, compared to income tax caused is studied. Through a survey of business compliance information including the minimum percentage of the income they receive, and suggestions from them for positive results for both the disabled and businesses it is obtained
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Proyecto social
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IMPUESTO A LA RENTA, DEDUCCIONES, DISCAPACIDAD, TRIBUTOS