Polo industrial de Manaus pós-reforma tributária: um catalisador para o desenvolvimento sustentável e a regionalidade

This article analyzes the Zona Franca de Manaus (ZFM) and its Industrial Pole (PIM) in the context of Brazil's Tax Reform (Constitutional Amendment No. 132/2023). It traces the ZFM's origin as a regional development strategy through tax incentives, emphasizing its role in fostering industrialization and environmental preservation in the Amazon. The Reform, while constitutionally safeguarding the ZFM, presents significant challenges to its competitiveness due to the new Dual VAT (IBS/CBS) system. The text underscores the critical need for a clear complementary law to preserve the ZFM's fiscal advantages. Furthermore, the article highlights the PIM's role in sustainable development, generating income and employment, enhancing public education, and strengthening Research, Development, and Innovation (P&D+I). It concludes that the PIM's future success hinges on its adaptation to the new tax architecture and its evolution into a hub for innovation and socio-environmental responsibility.