A Zona Franca de Manaus tem impacto na eficiência da indústria?

This report by the Climate Policy Initiative (CPI) analyzes whether the tax incentives provided to the Zona Franca de Manaus (ZFM) have improved the productive and energy efficiency of its industries compared to the rest of Brazil between 2003 and 2015. The study concludes that despite significant tax expenditures, there is no evidence that these incentives have increased efficiency, even in the region's most prominent industrial sectors.

• Analysis of industrial data from 2003 to 2015 shows that productive and energy efficiency levels in the Zona Franca de Manaus (ZFM) are similar to those of Brazil as a whole and remained stable throughout the period. This suggests that high volumes of tax waivers have not resulted in corresponding efficiency gains.
• Tax expenditures for the ZFM, Western Amazon (AO), and Free Trade Areas (ALCs) across industry, agriculture, service, and commerce sectors more than doubled between 2010 and 2015, reaching R$ 27.8 billion in 2015. Specifically, tax expenditures for the ZFM industrial sector alone exceeded R$ 6 billion in 2015.
• In 2015, the 'two-wheels' (duas rodas) and 'audio and video' (áudio e vídeo) sectors were the primary beneficiaries of estimated tax waivers in the ZFM, receiving 27% and 16% of the total, respectively.
• The 'two-wheels' sector in the ZFM is highly representative of the national industry, employing 56% of all personnel occupied in that sector across Brazil and accounting for 15% of the ZFM's total gross industrial production value in 2015.
• The 'audio and video' sector in the ZFM accounts for 13% of the region's gross industrial production and concentrates 24% of the sector's local units in Brazil.
• Sector-specific analysis confirms that the 'two-wheels' and 'audio and video' industries in the ZFM do not possess comparative advantages in productive or energy efficiency over the rest of the country, despite their differentiated tax regimes.
• The report concludes that the industrial policy of the ZFM has not contributed to increasing the country's overall productivity or energy efficiency, suggesting that tax benefits may primarily serve as an attraction to the location of Manaus rather than a driver of efficiency.

APA

Assunção, J., Holz, R., & Schutze, A. (2020). A Zona Franca de Manaus tem impacto na eficiência da indústria? Climate Policy Initiative. https://www.climatepolicyinitiative.org/wp-content/uploads/2020/03/ZFM-PT-1.pdf

Chicago

Assunção, Juliano, Rhayana Holz, and Amanda Schutze. A Zona Franca de Manaus tem impacto na eficiência da indústria? Climate Policy Initiative, 2020. https://www.climatepolicyinitiative.org/wp-content/uploads/2020/03/ZFM-PT-1.pdf.

Wikipedia

{{cite report |last1=Assunção |first1=Juliano |last2=Holz |first2=Rhayana |last3=Schutze |first3=Amanda |title=A Zona Franca de Manaus tem impacto na eficiência da indústria? |publisher=Climate Policy Initiative |date=March 2020 |url=https://www.climatepolicyinitiative.org/wp-content/uploads/2020/03/ZFM-PT-1.pdf |access-date=17 August 2026 |via=Climate Insights Directory}}

BibTeX

@techreport{assuno2020zona, author = {Assunção, Juliano and Holz, Rhayana and Schutze, Amanda}, title = {{A Zona Franca de Manaus tem impacto na eficiência da indústria?}}, institution = {Climate Policy Initiative}, year = {2020}, month = mar, url = {https://www.climatepolicyinitiative.org/wp-content/uploads/2020/03/ZFM-PT-1.pdf}, urldate = {2026-08-17}, note = {Indexed by Climate Insights Directory} }