A manutenção do IPI como diferencial competitivo ao modelo da Zona Franca de Manaus

Resumo

The present study analyzes the maintenance of the Tax on Industrialized Products (IPI) as a cornerstone and competitive differential for the economic development model of the Manaus Free Trade Zone (ZFM) in light of recent legislative modifications. Initially, it contextualizes the factual evolution and the original framework of tax incentives in the ZFM, designed to mitigate regional inequalities and embedded into the 1988 constitutional order. It then addresses the functional aspect of tax extra-fiscalty, emphasizing the inductive nature of the IPI and the impacts on legal certainty resulting from linear rate reductions carried out by Executive Branch decrees in 2022, which triggered the intervention of the Supreme Federal Court through ADIs No. 7.153, 7.155, and 7.159. Finally, it examines the impact of the structural transition under the Consumption Tax Reform, contrasting the simplification guidelines of Constitutional Amendment nº. 132/2023 and the parameters of Complementary Law nº. 214/2025 against the new Dual VAT compensatory mechanisms (IBS and CBS). The dissertation concludes that preserving a residual IPI on competing goods represents an indispensable binding guarantee to safeguard the attractiveness of the Manaus Industrial Pole and ensure the socio-environmental sustainability of the Amazon region until 2073.

Ficha do documento

Tipo

Dissertação

Ano

2026

Instituição

Fundação Getulio Vargas

Fonte

Repositório da FGV

Idioma

Português

Acesso

Acesso aberto

Identificador

oai:repositorio.fgv.br:10438/40129

Temas

Desenvolvimento RegionalDesenvolvimento Econômico

Palavras-chave

Zona Franca de ManausIncentivos fiscaisExtrafiscalidadeIPIReforma tributáriaSegurança jurídicaManaus Free Trade ZoneTax incentivesExtra-fiscalityTax reformLegal uncertaintyDireitoPortos e zonas francas - Manaus (AM)Incentivos fiscais – LegislaçãoReforma tributária – BrasilImposto sobre produtos industrializados