The special customs drawback regime as an economic stimulus to industrial operations in the Manaus Free Trade Zone
The drawback is one of the Brazilian tax benefits that contribute most to the development of the MFTz and the increase of Brazilian exports since the reduction of taxes allows the promotion of the industry and makes the domestic product more competitive in foreign markets. This is because, through a...
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| Tipo de recurso: | artículo |
| Estado: | Versión publicada |
| Fecha de publicación: | 2021 |
| País: | Brasil |
| Institución: | Universidade Federal de Minas Gerais (UFMG) |
| Repositorio: | Revista de Ciências do Estado (Online) |
| Idioma: | portugués |
| OAI Identifier: | oai:periodicos.ufmg.br:article/35938 |
| Acceso en línea: | https://periodicos.ufmg.br/index.php/revice/article/view/e35938 |
| Access Level: | acceso abierto |
| Palabra clave: | Drawback Incentivo fiscal Exportação Zona Franca de Manaus ZFM Tax incentive Export Manaus Free Zone MFTz Exportación |
| Sumario: | The drawback is one of the Brazilian tax benefits that contribute most to the development of the MFTz and the increase of Brazilian exports since the reduction of taxes allows the promotion of the industry and makes the domestic product more competitive in foreign markets. This is because, through a thorough interpretation and the use of the critical-dialectical scientific method, how the use of drawback in the MFTz can contribute to the development of the Amazon Region since this customs instrument provides incentives to national policies aimed at the development of domestic industry and foreign trade. |
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