Palabras clave: Parque industrial, incentivo tributario, atracción de empresas, generación de
empleo, importancia económica.
ABSTRACT
Industrial parks (PI) are large land establishments, with locations especially for the industrial
development with essential basic services, such as electric power, drinking water, good signal
of internet, with preferential tariffs through the taxes incentives of the country. It is analyzed
the economic importance of the incentive regimen tributary of the industrial park in Salto Del
Guairá City – Paraguay. The research approach is quantitative, the level is descriptive, the
design is non-experimental transversal, the data collection technique is the survey, it is used
the simple random sampling, furthermore, it was made different operations where it was
submitted the data (classification, recording, tabulation and analysis) in order to interpret what
the data collected reveal. Results show, that 82% of the potential buyers of the businesses are
Brazilian tourists, 92% of the businesses had low sales because of the closure of the border
with Brazil, 92% of the population mentioned that in order to attract business it is through the
enabling of an Industrial Park, 93% of the population mentions that through the installation of
industries, it is that more jobs can be generated, regarding the growth of the industrial sector
through the Industrial Park tax incentive, which, it was get since the year 2013 – 2020, 21
industrial parks have been enabled in it, as well as 137 business of different items. The main
conclusion of the work is the economic importance of the industrial park tax incentive regime
in the city of Salto del Guairá.
Keywords: Industrial park, tax incentive, business attraction, employment generation,
economic.
1. Introducción
Partiendo desde la perspectiva conceptual, un parque industrial es “una zona de terreno
desarrollado y subdividido en parcelas de acuerdo con un plan integral, con la provisión de
carreteras, transportes y servicios públicos, a veces también con instalaciones comunes, para
el uso de un grupo de industriales” (UNIDO, 2019, p. 4). Además, los complejos industriales
y otros tipos de aglomeraciones empresariales son el resultado de acciones coordinadas por el
sector público y/o privado que se caracterizan por ofrecer las infraestructuras necesarias
(Gómez, 2018). Por consiguiente, para lograr un desarrollo industrial inclusivo y sostenible,