Impacto de la compensación al salario digno en el nivel de recaudación del impuesto a la renta 2012 y los resultados en los niveles de desigualdad del sector laboral en la provincia del Azuay

Abstract

The Ecuadorian Income Taxes System has increased incentives and tax benefits. The most important incentive that was recently added is the deductibility of Worthy Wage Compensation, which looks for guarantee a living wage for employees working in a dependency ratio, by redistributing stands income. Even though, this is part of the Ecuadorian state policy, the results are not clearly visible. In this thesis or research work, there are two main issues that will be developed: tax incentives effectiveness that will be studied through a costs/ benefits analysis and inequality living levels variation of study group as a result of compensation that was received in order to achieve a living wage. This will be displayed by the Gini coefficient and Lorenz curve, coefficient that helps to explain the inequality levels behavior of workers in Azuay. The research results carried out show the tax incentive effectiveness since the benefits in redistribution incomes terms that were obtained exceed the tax expenditure incurred in.