Análisis del estímulo fiscal de la contratación a personas con discapacidad en el sector restaurantero de Xalapa

The objective of this research work is to observe the current scope of the fiscal stimulus the object of this research and derived from this observation, a research instrument such as the questionnaire, focused on: restaurateurs, teachers of the school of the Accounting and Administration of the UV, people with disabilities and professionals in general; the instrument served to understand how effective is the fiscal stimulus of employers whio hire people with disabilities; contained in Articles 186 from the “ISR” (Income Tax) Law and 16 part A, section X of the LIF (Revenau Law of the Federation) (Ediciones Fiscales ISEF, S.A., 2017); the instrument supports to make a proposal that seeks a balance between social interests and tax collections that the aforementioned tax stimulus intends apart from the benefits that the taxpayer (in this case the restaurant owner) can obtain.