Aspectos constitucionais e natureza jurídica dos benefícios da zona franca de Manaus - isenção ou imunidade fiscal?
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Data
2022-11-26
Tipo de documento
Artigo Científico
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Área do conhecimento
Ciências Sociais Aplicadas
Modalidade de acesso
Acesso aberto
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Autores
Albuquerque, Ingrid Brandão
Orientador
Corregliano, Danilo Uler
Coorientador
Resumo
O presente trabalho visa desenvolver pesquisa de investigação acadêmica a respeito da natureza jurídica e dos aspectos constitucionais dos benefícios e incentivos fiscais oferecidos à Zona Franca de Manaus. Buscar-se-á compreender os tipos de incentivos fiscais e tributários que a Zona Franca de Manaus recebe nos âmbitos municipal, estadual e federal. Para tanto, far-se-á um estudo sobre a classificação e natureza jurídica destes incentivos, do ponto de vista constitucional e infraconstitucional. Além disso, o trabalho também terá como objetivo identificar se tais incentivos podem ser considerados como isenção ou imunidade fiscal. Por todo, o presente tem o propósito de construir um estudo investigativo para saber se estes incentivos podem ser considerados como uma política pública bem sucedida, que fomenta a economia nacional interna, contribuindo para o crescimento econômico e desenvolvimento social, principalmente da região do Estado do Amazonas. Analisar-se-á os tipos de incentivos fiscais e tributários que a Zona Franca de Manaus recebe, para compreender se as estratégias adotadas realmente são apropriadas e atingiram os objetivos de sua criação para o crescimento econômico e desenvolvimento social da área. Demonstrar como classificar juridicamente os benefícios fiscais concedidos à Zona Franca de Manaus nos âmbitos municipal, estadual e federal. Entender os tipos de incentivos fiscais e tributários que a Zona Franca de Manaus recebe nos âmbitos municipal, estadual e federal. Por fim, busca-se compreender qual a classificação e natureza jurídica destes incentivos, do ponto de vista constitucional a fim de identificar se trata-se de isenção ou imunidade fiscal à luz da Constituição Federal de 1988. Para o desenvolvimento do presente projeto de pesquisa, utilizar-se-á como método de abordagem para levantamento de dados o exploratório de base qualitativa, com análise bibliográfica e documental, constituída principalmente de artigos científicos, doutrina nacional, legislação, bem como jurisprudência nacional, na busca de compreender a natureza jurídica dos incentivos fiscais da Zona Franca de Manaus.
This paper aims to develop academic research on the legal nature and constitutional aspects of tax benefits and incentives offered to the Manaus Free Zone. It will seek to understand the types of tax and fiscal incentives that the Manaus Free Zone receives at the municipal, state and federal levels. To this end, a study will be conducted on the classification and legal nature of these incentives, from a constitutional and infra-constitutional standpoint. In addition, the present course work will also aim to identify whether such incentives can be considered as tax exemption or immunity. For all, the present has the purpose of building an investigative study to know if these incentives can be considered as a successful public policy, which fosters the national economy, contributing to the economic growth and social development, especially of the Amazonas State region. The types of fiscal and tax incentives that the Manaus Free Zone receives will be analyzed, to understand if the strategies adopted are really appropriate and have achieved the objectives of their creation for the economic growth and social development of the area. Demonstrate how to legally classify the tax benefits granted to the Manaus Free Zone at the municipal, state, and federal levels. To understand the types of fiscal and tax incentives that the Manaus Free Zone receives at the municipal, state, and federal levels. Finally, we seek to understand the classification and legal nature of these incentives, from the constitutional point of view, to identify whether they are tax exemption or immunity in accordance of the Brazilian Federal Constitution of 1988. For the development of this research project, it will be used as a method of approach for data collection the exploratory of qualitative basis, with bibliographic and documentary analysis, consisting mainly of scientific articles, national doctrine, legislation, as well as national case law, in the search to understand the legal nature of tax incentives of the Manaus Free Zone.
This paper aims to develop academic research on the legal nature and constitutional aspects of tax benefits and incentives offered to the Manaus Free Zone. It will seek to understand the types of tax and fiscal incentives that the Manaus Free Zone receives at the municipal, state and federal levels. To this end, a study will be conducted on the classification and legal nature of these incentives, from a constitutional and infra-constitutional standpoint. In addition, the present course work will also aim to identify whether such incentives can be considered as tax exemption or immunity. For all, the present has the purpose of building an investigative study to know if these incentives can be considered as a successful public policy, which fosters the national economy, contributing to the economic growth and social development, especially of the Amazonas State region. The types of fiscal and tax incentives that the Manaus Free Zone receives will be analyzed, to understand if the strategies adopted are really appropriate and have achieved the objectives of their creation for the economic growth and social development of the area. Demonstrate how to legally classify the tax benefits granted to the Manaus Free Zone at the municipal, state, and federal levels. To understand the types of fiscal and tax incentives that the Manaus Free Zone receives at the municipal, state, and federal levels. Finally, we seek to understand the classification and legal nature of these incentives, from the constitutional point of view, to identify whether they are tax exemption or immunity in accordance of the Brazilian Federal Constitution of 1988. For the development of this research project, it will be used as a method of approach for data collection the exploratory of qualitative basis, with bibliographic and documentary analysis, consisting mainly of scientific articles, national doctrine, legislation, as well as national case law, in the search to understand the legal nature of tax incentives of the Manaus Free Zone.
Palavras-chave
Zona Franca de Manaus, Isenção Fiscal, Imunidade Fiscal, Natureza Jurídica, Direito Tributário