SUFRAMA: Os efeito dos benefícios fiscais no desenvolvimento socioeconômico da Zona Franca de Manaus

Abstract

This study aimed to analyze, in the last two decades, the effects of tax incentives granted through the Zona Franca de Manaus (ZFM) economic model that is managed by SUFRAMA. The effects were measured through the survey and analysis of the Gross Domestic Product (GDP) per capita and the Human Development Index (HDI) of the Brazilian states and municipalities from the year 2000 until now. First, were raised the indicators of the municipalities covered by the Free Zone, which had more than 100 thousand inhabitants in 2017. It was noticed an increase in the HDI and per capita GDP of the largest municipalities of the ZFM. Later there was also increase in these indices in Amazonas state, whose capital is Manaus. Then, these indicators have been raised on a national scale for comparison. It was noted that the municipal HDI followed the average HDI growth of all municipalities in the country and that the per capita GDP of the largest municipalities in the region grew slightly below the average of other Brazilian municipalities. At the state level, there was an increase in the HDI of Amazonas, however, this was also the state with the lowest per capita GDP growth between 2000 and 2016. It was concluded that the ZFM economic model, allowed the region to follow the national growth, even with its disadvantages of territorial isolation, however, it is necessary specific studies that seek to improve the economic model to increase Amazon's economic growth performance and reduce regional social inequality.