Reforma tributária, Zona Franca de Manaus e sustentabilidade: é hora de evolução

Abstract

The post-pandemic period must be filled with initiatives that stimulate the country's economic recovery. In this sense, the resumption of the Tax Reform theme is imminent. The Amazonas Sustainable Foundation wants to contribute to the debate, based on its experience of working in the Amazon and the critical reflection of its members. There is room for an intelligent and responsible Tax Reform that involves both federal, state and municipal taxes and that also recognizes the inductive role that taxes play in national development. Studies show that the existence of the Manaus Industrial Estate (PIM) has proved to be a successful experience, as it has been key in controlling deforestation in the Amazon, which brings great benefits to the whole of Brazil by maintaining the rainfall regime, which is essential for agricultural production, hydroelectric power generation and urban water supply. The indirect environmental benefits of the PIM, although not initially foreseen, represent the fundamental reason for maintaining its differentiated tax regime. However, it is necessary to create additional mechanisms to ensure direct environmental benefits. It should be recognized that preserving the Manaus Industrial Hub is beneficial and strategic for Brazil as a whole, as it generates positive results from both an economic, social and environmental point of view, generating strong tax revenues for the Federal Government, acting as a hub for boosting the economy of the entire Western Amazon and promoting forest conservation. Furthermore, recognizing that there is a tendency for industrial activity in the country to shrink, especially that with a higher technological content, the loss of the PIM could further accentuate the external dependence of these products. In this sense, the involvement of its companies in activities to conserve the largest rainforest on the planet generates benefits for Brazil that outweigh the arguments to the contrary.