TAX PLANNING IN THE MANAUS FREE TRADE ZONE (ZFM): FISCAL INCENTIVES AS A TOOL FOR COMPETITIVENESS, SURVIVAL, AND DEVELOPMENT IN THE AMAZON REGION

Abstract

This article analyzes the Manaus Free Trade Zone (ZFM) model from the perspective of tax planning as a necessary strategy for competitiveness, survival, and development in the Amazon region. It starts from the premise that tax incentives are specific components of extra-fiscality to compensate for the logistical challenges of the "Amazon Cost." Through bibliographic research and legislative analysis, we examine the federal and state tax framework, demonstrating how tax avoidance, conditioned on compliance with the Basic Production Process, transforms complex norms into economic directives. The study also addresses the new challenges of the Tax Reform (Constitutional Amendment No. 132/2023), showing the constitutional safeguards created for the ZFM in the face of the Dual VAT system. It concludes that effective tax planning in the ZFM transcends profit maximization but consolidates itself as a legal instrument of security and social development, in which the results directly impact job creation, human dignity, and educational mobility in the Amazon.