Renúncia de receita - incentivos fiscais e sua eficiência regulatória na sustentabilidade ambiental para a Zona Franca de Manaus

Resumo

This master's thesis in regulatory law investigates the extent to which the maintenance and expansion of tax incentives in the Manaus Free Trade Zone, in light of Constitutional Amendment No. 132/2023, can be considered efficient as regulatory instruments aimed at sustainable regional development and environmental protection in the Amazon. Included in the "Economics, Intervention and Regulatory Strategies" line of research of the PPGD/FGV Direito Rio program, the study analyzes the Free Trade Zone as a laboratory for Regulatory Law, in which revenue waiver operates as a technique for promoting and inducing behavior in a resultsoriented regulatory state, articulating Tax Law, Administrative Law, and Economic Constitutional Law. The theoretical framework draws on authors such as Silvia Faber Torres, Alexandre Santos de Aragão, Carlos Ari Sundfeld, Gustavo Binenbojm, José Vicente Mendonça, Humberto Ávila e Guerra, among others, to understand tax waivers as a regulatory policy instrument conditioned by criteria of subsidiarity, efficiency, proportionality, transparency, and accountability. Methodologically, a qualitative research approach is adopted, of a dogmatic and analytical legal nature, combining: i) a specialized bibliographic review on revenue waivers, public funding, extra-fiscality, and regulatory governance; ii) documentary analysis of Constitutional Amendment 132/2023, its infra-constitutional framework, and the legal regime of the Manaus Free Trade Zone (including official reports on tax expenditures and economic and fiscal data of the region); and iii) a proposed matrix of indicators and a monitoring panel for regulatory efficiency and the sustainability of tax incentives applicable to the Manaus Free Trade Zone, in dialogue with contemporary demands for results-based governance in Regulatory Law.

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:10438/38069

Temas

Finanças PúblicasDesenvolvimento RegionalDadosGovernançaMeio Ambiente

Palavras-chave

Zona Franca de ManausRenúncia de receitaRegulação ambientalIncentivos fiscaisReforma tributáriaDireito da regulaçãoManaus Free Trade ZoneTax expenditureEnvironmental regulationTax incentivesTax reformRegulatory lawDireitoDireito regulatórioPortos e zonas francasManaus (AM)