GASTO TRIBUTARIO POR EL INCREMENTO NETO DE EMPLEO GENERADO POR LOS GRANDES CONTRIBUYENTES DE LA ZONA 8 PERÍODO FISCAL 2015

Abstract

The present study shows the different types of tax expenditures that exist in the Ecuadorian legislation, in relation to Income Tax, the same ones that arise from the application of tax incentives whose purpose is to promote investment and employment. Generally, these incentives are promulgated through deductions, reductions in fees, exemptions, deferral of payment and tax credit. The document quantifies the tax expenditure that originates from the Special Deduction by Net Increase in Employment, the purpose of this deduction is to promote one of the objectives of public policy regarding the productive matrix / employment. In this investigation it was observed that the application of the tax incentive of the Special Deduction by Net Increase in Employment is not used by the Large Taxpayers of Zone 8, in addition, it was verified that the application of this incentive decreased in the last three years.