TAX REFORM AND THE MANAUS FREE TRADE ZONE: THE IMPORTANCE OF MAINTAINING TAX BENEFITS FOR THE NORTHERN REGION

Abstract

The Manaus Free Trade Zone is a relevant mechanism for regional development for the municipality of Manaus and the state of Amazonas. This article aims to discuss the importance of maintaining tax benefits for the northern region of Brazil, given that it has historically faced problems in the national political arena regarding investments in the northern region. The methodology applied will be narrative in the theoretical part, following the dialectical method, given the possibility of analyzing the topic from a qualitative perspective. Regarding the results, we understand that the Manaus Free Trade Zone is a development model that enhances industrialization and reduces economic inequalities in the Amazon region, being a vital strategic model for the state of Amazonas. We hope that this study can contribute to the development of research on the topic, valuing researchers in the Amazon region.