Desafios e vulnerabilidades das zonas de processamento de exportação no Brasil

Resumo

This dissertation critically analyzes the regulatory trajectory and current challenges of Export Processing Zones (EPZs) in Brazil, situating them within the broader framework of Special Economic Zones (SEZs) and in dialogue with international best practices. The study examines the conceptualization and typology of SEZs, as well as the comparative experience of countries such as China and India, with the aim of identifying relevant parameters for assessing the Brazilian model. The research further investigates the compatibility of the Brazilian EPZ legal framework with multilateral trade rules, particularly the Agreement on Subsidies and Countervailing Measures of the World Trade Organization. The dissertation reconstructs the domestic regulatory evolution based on three fundamental legal milestones, corresponding to the years 1988, 2007, and 2021, and analyzes recent amendments and practical and operational aspects of the regime. Based on this analysis, the study identifies structural and institutional constraints that undermine the attractiveness of EPZs and proposes measures aimed at improving the regime, with a view to consolidating EPZs as effective instruments for economic development, international integration, and technological diffusion.

Ficha do documento

Tipo

Dissertação

Ano

2025

Instituição

Fundação Getulio Vargas

Fonte

Repositório da FGV

Idioma

Português

Acesso

Acesso aberto

Identificador

oai:repositorio.fgv.br:10438/38227

Temas

Desenvolvimento RegionalDesenvolvimento Econômico

Palavras-chave

Zonas de processamento de exportaçãoZonas econômicas especiaisRegimes aduaneiros especiaisReforma tributária do consumoComércio exteriorDesenvolvimento regionalDifusão tecnológicaExport processing zonesSpecial economic zonesSpecial customs regimesTax reform on consumptionForeign tradeRegional developmentTechnological diffusionDireitoZonas de processamento de exportaçõesExportação - BrasilBrasil - Comércio exteriorReforma tributária