Análisis de los beneficios en el sector empresarial por la contratación de pasantes laborales.

Abstract

This case study focuses on the incentive offered by the Ecuadorian State through the application of laws, regulations and other corresponding norms. It is important to mention that the tax incentive for hiring interns is used by the business sector to increase the labor insertion rates for interns. For this reason, the State has made it mandatory based on laws that affect the hiring of interns in companies that are stratified as medium and large companies; however, if there is an omission of the obligation, there would be a cause for a sanction affecting the liquidity of the companies. The general objective of this work is to analyze the benefits to the business sector for the hiring of interns in the business sector in Ecuador. For the development of the work, the quantitative method was used because of the application of instruments for data collection. Also, it was decided to use the deductive method and descriptive research to bibliographic sources to obtain information of utmost importance and to facilitate the representation of the data obtained. Therefore, the application of the incentive for the hiring of interns in the business sector becomes an aspect that can affect companies for reasons of liquidity and financial planning.