O uso dos recursos provenientes das taxas de serviço cobradas pela Suframa TSA, TCIF E TS e suas aplicabilidades na região da Amazônia Ocidental no período de 2000 a 2018

Abstract

This article aims to present a current overview of Suframa's taxes arising from the collection of its fees for administrative services. Currently, there is much debate about a possible reform of the tax system, which would have a direct impact on the entire structure of the region, which depends heavily on ZFM resources. In 2016, the TSA suffered attacks in which it denounced that the tax violated the Federal Constitution. The measure determined so that Suframa would not suffer from the possible annulment of the fee, was the reformulation of its application, causing its dismemberment, becoming TCIF and TS, the latter with a more concise legal basis and without accusations of unconstitutionality. As responsible for the fiscal control of ZFM, through administrative service fees, Suframa has in its hands the main means of enhancing and radiating the positive effects generated by ZFM, through development strategies and capitalization of new investments to maximize gains social, economic and environmental generated by the industrial park. This study point out the use of resources collected by the fees, the impacts on the collection suffered with the economic crisis in the period, presenting an analysis of the collection and costing data of Suframa in the period from 2000 to 2018.