The late industrialization of the Amazon and the free trade zone in regional development: impacts of tax reform on the Manaus free trade zone
The late industrialization of the Amazon and the free trade zone in regional development: impacts of tax reform on the Manaus free trade zone
DOI:
https://doi.org/10.51473/rcmos.v1i2.2025.1652Keywords:
Tax Reform. Tax Incentives. Free Trade Zone. Development. Impacts.Abstract
The methodology adopted in this article combines historical research and documentary analysis to understand the economic evolution of Amazonas and the impacts of the tax reform instituted by EC 132/23 and regulated by LC 214/25. For this purpose, historical records extracted from books that demystify the phases from extractivism to industrialization were used, as well as data obtained directly from the Superintendence of the Manaus Free Trade Zone (SUFRAMA). The approach adopted allows not only to understand the tax changes, but also to contextualize the challenges and opportunities they represent for the current economic model. The results indicate that the tax reform brings significant changes to the Manaus Free Trade Zone (ZFM), mainly with regard to the tax incentives that support the local economy, but its impacts on the ZFM require compensatory measures to avoid weakening the local economy. The need to adapt the economic model becomes evident, requiring new strategies to maintain the region's attractiveness and ensure its long-term sustainability.
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Copyright (c) 2025 Flavia Luara Aguiar Moura, Guilherme Torres Ferreira Filho, Hadassa Paiva Pinheiro, Taisa Vasconcelos de Freitas, Valdir Hilgenberg Aguiar (Autor)
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