LA INCIDENCIA DE INCENTIVOS TRIBUTARIOS POR CONTRATACIÓN DE TRABAJADORES DE 18 A 26 AÑOS EN EL SECTOR HOTELERO DE GUAYAQUIL

Abstract

Several studies related to the effectiveness of tax incentives for promoting employment of young workers in Latin America have reached opposite views regarding the benefits of these incentives. However, there is not enough evidence about the impact of incentives on the generation of new hires of people from 18 to 26 years old. This group has shown one the highest rates of unemployment in the region. This paper aims to demonstrate how a tax incentive might promote new hires in the hotel sector in Guayaquil. A 13 items questionnaire was designed to evaluate the impact of this incentive. Twenty people from Finance and Tax Planning areas were interviewed. It is concluded that a tax incentive for promoting young employment might increase the liquidity of these companies. Moreover, the promotion of younger new hires can also contribute to the Ecuador’s production model. These results might be relevant for further research regarding tax incentives in others industries as well as countries with high unemployment levels.