Abstract

MARTINEZ FRIAS, J.G; MAPEN FRANCO, F. de J  and  MARTINEZ PRATS, G. Analysis of tax incentives for mexican companies that promote the labor inclusion of disabled people. Rev. ciente. UCSA [online]. 2020, vol.7, n.2, pp.26-40. ISSN 2409-8752.  https://doi.org/10.18004/ucsa/2409-8752/2020.007.02.026.

A State is made up of government and society, both must work together to promote development and social welfare in a generalized way, taking care of the needs of social groups considered as vulnerable given their physical, economic and cultural conditions. Such is the case of disabled people, whose employability has been boosted in Mexico through tax incentives given to companies to promote labor inclusion. Considering the above, the article aims to analyze the tax benefits for fiscal year 2020 that Mexican companies located in the state of Tabasco can access, by increasing their workforce with disabled people. The type of research was descriptive with a qualitative approach using documentary research techniques. It is concluded that the tax incentives for the inclusion of disabled people can positively impact the reduction of the tax burdens of the taxpayers who apply them, both in federal taxes and Income Tax, by allowing a deductible of 25% of the salary paid to disabled workers in accumulative income as well as in the deduction of investments in adjustments generated by them and in local taxes, specifically the Payroll Tax.

Keywords : Tax incentives; disabled people; job inclusion; business.

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