THE IMPACTS OF THE TAX REFORM (CONSTITUTIONAL AMENDMENT NO. 132/2023) ON THE MANAUS FREE TRADE ZONE: CHALLENGES AND PERSPECTIVES FOR REGIONAL DEVELOPMENT IN THE FACE OF THE NEW TAXATION MODEL

Authors

  • Marco Antônio Izidro da Mata Universidade Federal do Amazonas
  • Ananias Ribeiro de Oliveira Junior Universidade Federal do Amazonas

DOI:

https://doi.org/10.51891/rease.v11i11.21938

Keywords:

Tax Reform. Manaus Free Trade Zone. Development.

Abstract

The Brazilian Tax Reform, formalized by Constitutional Amendment No. 132/2023, brought about a substantial restructuring of the country’s consumption tax system. This change has significant implications for special tax regimes, particularly the Manaus Free Trade Zone (ZFM), which relies on fiscal incentives to maintain its competitiveness. This article aims to analyze the main impacts of the Tax Reform on the ZFM, focusing on the creation of the IBS and CBS taxes and the gradual phasing out of the IPI. Based on legal documents and technical analyses, the compatibility of the new system with the goal of promoting the development of a historically disadvantaged region is discussed.

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Author Biographies

Marco Antônio Izidro da Mata, Universidade Federal do Amazonas

Acadêmico de Direito da Universidade Federal do Amazonas.

Ananias Ribeiro de Oliveira Junior, Universidade Federal do Amazonas

Doutor em Direito Constitucional pela Universidade de Fortaleza. Mestre em Direito pela Universidade Federal de Pernambuco. Especialista em Direito Tributário pela Universidade Federal do Amazonas. Professor de Direito Tributário na Faculdade de Direito da Universidade Federal do Amazonas. Advogado.

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Published

2025-11-06

How to Cite

Mata, M. A. I. da, & Oliveira Junior, A. R. de. (2025). THE IMPACTS OF THE TAX REFORM (CONSTITUTIONAL AMENDMENT NO. 132/2023) ON THE MANAUS FREE TRADE ZONE: CHALLENGES AND PERSPECTIVES FOR REGIONAL DEVELOPMENT IN THE FACE OF THE NEW TAXATION MODEL. Revista Ibero-Americana De Humanidades, Ciências E Educação, 11(11), 1333–1351. https://doi.org/10.51891/rease.v11i11.21938

Issue

Vol. 11 No. 11 (2025): Revista Ibero-Americana de Humanidades, Ciências e Educação — REASE

Section

Artigos

Categories

License

Atribuição CC BY