Renúncia Fiscal e a Responsabilidade Social das empresas incentivadas na Zona Franca de Manaus - AM

Abstract

Tax incentives are offered and used by the government to stimulate specific activities for a specified period. In this development policy, it fails to collect part of certain taxes, so that this portion is intended for the promotion and continuity of social programs and projects. Thus, the general objective of this scientific research is to analyze the tax incentives associated with the social responsibilities of companies encouraged at the Manaus Industrial Pole. The methodology adopted to achieve its objectives, data obtained by bibliographic survey, is also a qualitative and descriptive research. It has been found that many citizens are unaware of the workings of tax incentives and the role of institutions in maintaining many social programs and projects. The system lacks an existing tool for verifying the attributions of responsibility of companies encouraged in the Amazon, as well as the on lending and applicability of resources in financing projects and programs for the population.