Política de incentivo fiscal e desenvolvimento na Amazônia: um estudo de caso no arquipélago do Marajó

Marajó has historical inequalities among the other integration regions of the State of Pará, one of the states that make up the Amazon, so this article seeks to identify whether the procedures for granting tax benefits dispensed to companies in this region, from the publication of the Decree n. 579, of March 2, 2020, meet the formal requirements for its concession, with positive effects on the development of the region. The processes for granting tax incentives to companies in Marajó during the years 2020 and 2021 were analyzed, concluding that the procedures for granting benefits partially meet the requirements, with minimal possibilities of positive effects on the development of the region, since the way in which the Tax waivers have been taking place, instead of promoting regional development, it only widens inequalities and benefits companies to the detriment of resources that could be invested directly in social and infrastructure programs for Marajó.