The present work intends to investigate the relationship between the tax incentives administered
by SUDAM and mandatory constitutional transfers (FPE and FPM) in the Amazon region,
considering the tax waiver data provided by the Federal Revenue Service of Brazil (RFB), based
on the existing debate on the effectiveness of fiscal incentives to reduce regional inequalities and
the existing tax collection imbalances between the federation's entities. The general objective of
the study is to analyze the impact on constitutional transfers (FPE and FPM) in the states and
municipalities that are part of the Legal Amazon if the tax incentives administered by SUDAM
did not exist, in the period from 2009 to 2018, based on the hypothesis that the possibility of
absence of these incentives, in financial terms, would be harmful to the region because the
conversion of this amount into federal collection would cause a lower monetary return to states
and municipalities via participation funds. The research was structured on the collection of data
from the RFB and the Federal Audit Court (TCU) for the stipulated period, which were ordered
year by year according to the peculiarities and distribution methodology of each participation
fund, and thus, it was possible to identify the amounts that would be allocated to the states and
municipalities that make up the Legal Amazon with the absence of SUDAM's tax incentives,
assuming that the behavior of private agents and the affected economic sectors would remain the
same. The study results confirmed the initial hypothesis and showed that, on average, only 12%
of the amounts referring to tax incentives granted between 2009 and 2018 would return to the
states and municipalities of the Legal Amazon for investments through the FPE and FPM, which
did not prevent the realization that, despite being an important policy to generate investments,
jobs and income, it alone is not capable of solving the problems of underdevelopment in the
Amazon region, which, by the way, does not have a concrete diagnosis of its causes and
consequently it lacks consistent programs and projects, with defined objectives and goals,
involving the Union, states and municipalities in favor of its development.
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