Resumo

ESTEBAN LLORET, Nuria Nevers; PORTILLO NAVARRO, María José  e  RUBIO BANON, Alicia. Critical contraints for disable entrepreneurs: fiscal and economic-organizative factors. suma neg. [online]. 2019, vol.10, n.spe22, pp.65-72. ISSN 2215-910X.  https://doi.org/10.14349/sumneg/2019.v10.n22.a9.

In this study, the analysis of the situation of the entrepreneurship disabledof people with disabilities is analyzed, in order to identify the main differential elements that suppose an economic, fiscal and organizational barrier or obstacle. Through the case study methodology, it is evaluated if these of obstacles are more significant in people with disabilities. The results of the analysis of the respondents’ answers allow us to conclude that the intensity with which some of these factors condition the entrepreneurial activity of people with disabilities is noticeably higher. Likewise, from the study, it is deduced that the are economic sector, the access to financing, the legal form of the company, as well as the need for adequate taxation, are elements that are configured as essential when analyzing the principal issues that affect the entrepreneur with a disability.

Palavras-chave : entrepreneurship; disability; functional diversity; taxation; legal form; economic factors.

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