Impacto de las zonas francas en la competitividad logística empresarial: caso Intexzona Zona Franca

Abstract

Free trade zones have become established as strategic instruments for strengthening business competitiveness through tax, customs, and logistical benefits that promote foreign trade and operational efficiency. In this context, this research aimed to evaluate the impact of free trade zones on business logistics competitiveness, using Intexzona Free Trade Zone as a case study. Methodologically, a qualitative and descriptive study was conducted, based on a documentary analysis of academic literature, current regulations, and institutional information related to logistics, competitiveness, and international trade. The results showed that the benefits of the free trade zone regime, such as tax deferral, VAT exemption, and customs simplification, contribute to reducing logistics costs and strengthening business cash flow. Furthermore, factors such as Intexzona's strategic location, specialized infrastructure, and logistical connectivity were identified as contributing to operational efficiency and the integration of supply chains. Finally, it is concluded that free trade zones transcend their tax function and constitute themselves as comprehensive platforms for competitiveness, capable of boosting investment attraction, business internationalization and sustainable economic development, provided that organizations have the managerial and logistical capabilities to take advantage of their benefits efficiently.