Analysis of fiscal stimuli for job training in microenterprises in Mexico, a documentary review

Abstract

The development of knowledge, skills, and attitudes in the workplace is essential. Nations can implement various public policies for the labor training of workers in private companies, such as funding for government training institutions, providingsubsidies to workers, and offering tax incentives to employers. A non-experimental documentary research was conducted on labor and tax legislation to identify taxincentives aimed at private microenter in the area of labor training and to proposeinitiatives based on the results obtained. A current decree directed at exportingcompanies was found, which offers a tax incentive for training workers, but there is no support aimed at microenterprises, which represent 51% of all companies in Mexico, and face challenges in developing their human capital. The creation of additional taxincentives is proposed so that microenterprises can invest in training, which couldpromote their sustainability, improve job quality and satisfaction, and have a positive impact on the economic and social development of the country.