Incentivos fiscales y economía circular en la Amazonía: efectividad condicionada por la densidad institucional
Fiscal incentives and circular economy in the Amazon: effectiveness conditioned by institutional densityContenido principal del artículo
Contexto: La Amazonía peruana enfrenta la paradoja de abundancia de residuos agroindustriales y déficit habitacional, en un contexto de baja densidad institucional, lo que condiciona la efectividad de políticas públicas y fiscales. Objetivo: Determinar cómo la densidad institucional local influye en la efectividad de los incentivos fiscales para la valorización de residuos de bagazo de palma aceitera en la producción de ladrillos sostenibles. Metodología: Se empleó un diseño cuasi-experimental con 80 unidades productoras de ladrillos, distribuidas en grupos de tratamiento y control. Se utilizaron encuestas estructuradas, ensayos normalizados y simulaciones Monte Carlo para evaluar el impacto de los incentivos fiscales y las barreras administrativas. Resultados: El incentivo operativo redujo los costos unitarios en un 49,12 %, frente a un 12,4 % con barreras administrativas. Se identificó un umbral crítico: en zonas con densidad institucional inferior a 0,25, el efecto del incentivo se anula, evidenciando que el beneficio nominal depende de la capacidad institucional local. Conclusiones: La efectividad de los incentivos fiscales en la valorización de residuos agroindustriales es contingente a la densidad institucional. Para garantizar impacto económico real, es necesario fortalecer la gobernanza local, asegurando que los incentivos se traduzcan en reducciones de costos efectivas y sostenibles.
Background: The Peruvian Amazon faces a paradox characterized by an abundance of agro-industrial waste and a persistent housing deficit, occurring within a landscape of low institutional density that limits the efficacy of public and fiscal policies. Objective: This study aims to determine how local institutional density influences the effectiveness of fiscal incentives for the valorization of oil palm bagasse waste in sustainable brick production. Methodology: A quasi-experimental design was employed, involving 80 brick-producing units categorized into treatment and control groups. The research integrated structured surveys, standardized physical testing, and Monte Carlo simulations to assess the impact of fiscal incentives and administrative barriers. Results: Findings indicate that operating incentives reduced unit costs by 49.12%, whereas the presence of administrative barriers limited cost reduction to only 12.4%. A critical threshold was identified: in areas where institutional density falls below 0.25, the incentive effect is nullified, demonstrating that nominal fiscal benefits are conditional upon local institutional capacity. Conclusions: The efficacy of fiscal incentives for agro-industrial waste valorization is contingent upon institutional density. To ensure a tangible economic impact, local governance must be strengthened, ensuring that incentives translate into effective and sustainable cost-savings and promote a viable circular economy.
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