(Universidad Tècnica de Ambato, Facultad de Jurisprudencia y Ciencias Sociales, Carrera de Derecho, 2024-02) Morales Morales, Adriana Carolina; Masabanda Analuisa, Galo Ivan
The maquila business has evolved from its origins when the wheat mills of the
neighboring countries milled their own wheat and paid with the processed flour to the
present day, this has motivated governments of underdeveloped and developing
countries to increase their economy by having large companies hire maquilas in
exchange for providing employment to locals with a very low tariff and sometimes no
tariff on the import or purchase of raw materials, This has unleashed several
controversies because these industries are the ones that most violate workers' rights,
with excessive workloads, extended working hours, no written contracts, precarious
workplace conditions, no labor benefits and lower wages, The present investigation is
based on the study of the laws that favor the employer who qualifies as an artisan with
the purpose of having more economic income due to tax benefits, This study was
carried out in the city of Pelileo because it is one of the most productive cities of
garments, specifically of Deming fabric or better known as jean, where a large number
of maquiladoras are concentrated
