O papel da Zona Franca de Manaus na promoção do desenvolvimento sustentável: na perspectiva do ODS 10 da Agenda 2030

Abstract

This dissertation proposes to understand the role of the Manaus Free Trade Zone in promoting sustainable development, specifically, from the perspective of the sustainable development objective (SDG 10) of the United Nations (UN) 2030 Agenda. In this context, we seek to study how the Manaus Free Trade Zone can contribute to enhancing the achievement of part or all of this described SDG, while establishing reflections to strengthen the model through a multidimensional approach, which includes the social, economical and sustainable. The structure of the work was divided into three parts in order to achieve the general and specific objectives established. In the first chapter, we sought to understand the 2030 Agenda document, presenting its 17 sustainable development objectives, based on studies on Law and Development. In the second chapter, the issue of inequalities was addressed in the context of SDG 10 of the 2030 Agenda and the possibility of reducing them through tax incentives. In the third and last, the object of study focused on analyzing the role of the Manaus Free Trade Zone as an instrument for enhancing the reduction of social and regional inequalities, including for sustainable development. To achieve the results, the following methods were adopted: hypothetical-deductive; descriptive and exploratory research; and qualitative data approach. Bibliographic, legislative and documentary sources were also used, emphasizing public data from the Manaus Free Trade Zone Superintendence (SUFRAMA), Brazilian Institute of Geography and Statistics (IBGE) and Luz Report. In the end, it was concluded that the Manaus Free Zone model contributes indirectly, but significantly, to the fulfillment of part of the goals established in SDG 10 of the 2030 Agenda, with emphasis on goal 10.4, proving its correlation. Finally, the need to maintain the model and strengthen legal security was identified, especially after the entry into force of Constitutional Amendment 132/2023, as a mechanism for complying with fundamental principles and objectives set out in the 1988 Federal Constitution.