This research presents an analysis of tourism in the economy of the city of Manaus, focusing
on the collection of the Tax on Services of Any Nature (ISSQN). For this analysis, the values
collected by the indicators of Accommodation, Agency, Events and Cultural Activities,
Recreation and Entertainment, from 2015 to 2023 were used. The total number of active jobs
in the indicators within the analysis period was also used as a comparison to the total collected.
The research was conducted through a quantitative approach and adhered to the bibliographic
methodological procedure, using secondary data, such as SEMEF, RAIS and IBGE. Among the
results, the research reveals that tourism has been experiencing a growth process in Manaus,
although it has not been a constant increase. The economic crises in some years had a negative
impact on tourism revenue, however, they recovered in the following years, until presenting the
highest values collected in 2022 and 2023. It was found that tourism is more susceptible to
declines in times of crisis, however, it shows resilience and adaptability, mainly due to the
increased interest in ecotourism and cultural activities.
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