Zona Franca de Manaus e reforma tributária: uma análise acerca da importância da manutenção dos incentivos fiscais sobre a região amazônica e as novas perpectivas da PEC 132/2023

Abstract

The Manaus Free Trade Zone (ZFM) represents just over 50 years of history, contributing directly to the economy and the social and sustainable development of the northern region of Brazil and especially to the state of Amazonas. The structure of the ZFM is based on a free trade area for imports and exports subsidized by various special tax incentives, established by Decree Law No. 288 of 1967, which places the ZFM under a different taxation model to that provided for in the National Tax Code (CTN). At the same time, the tax reform brought in by Constitutional Amendment No. 132 of December 20, 2023, proposes a series of fiscal and tax changes that directly affect the model, structure and maintenance of the ZFM and that corroborate the social, economic and environmental development of the northern region. Thus, the main objective of this research is to study the intersection between these tax, regional and social factors according to the following research priorities: a priori, an analysis of the policy of tax benefits and incentives implemented in the Manaus Free Trade Zone and the changes brought about by EC No. 132 of 20/12/2023, in the points that deal with the ZFM, to aposteriori, bring an analytical view about the possible impacts brought about by the implementation of this reform on the Amazon region itself, mainly, in the socioeconomic aspects that affect the population of Amazonas and, finally, to understand to what level and in what way the legal changes will impact the states that are part of the ZFM, especially Amazonas.