Propuesta metodológica para aplicar incentivos tributarios por incremento de plazas de trabajo en empresas grandes florícolas de la provincia de Cotopaxi.

Abstract

This research aimed to design a methodological proposal for the application of tax incentives related to the increase in job positions in large companies in the flower-growing sector of Cotopaxi province. The study followed a qualitative approach with an observational, prospective, and cross-sectional design, using semi-structured interviews with accounting and tax experts, regulatory review, and analysis of business information. The results identified difficulties related to the interpretation of legal requirements, the determination of the net increase in job positions, documentary control, and the proper application of additional deductions. Based on these findings, a methodological proposal was designed to integrate worker identification, benefit calculation, supporting documentation, and their incorporation into the tax reconciliation. Validation through an academic case study showed that the proper application of these incentives can generate Income Tax savings and strengthen corporate tax planning.