TAX INCENTIVES AND INCREASED COSTS OF PUBLIC HEALTH: THE CASE "EPIDEMIC" OF MOTORCYCLES IN BRAZIL
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Abstract
The present study aims the exam of tax incentives for the production of motorcycles in the Manaus Free Trade Zone - ZFM, the increase of such industrial sector and the consequences to public health due to the rise in the number of accidents involving this kind of vehicle. It was analyzed the historical increment in the production of the segment and the facilitation of the access to the consumption of such goods in comparison to the effects on the Brazilian public health, particularly the spending increase to attend cases of traffic accidents involving motorcycles in Brazil. The paper also compares the tax savings of industries and the economic and social conditions that justified maintaining the current model of ZFM, and the impact on the development of the region. Finally, it asserts that the maintenance of this model should be mitigated by the legislative and executive branches in order to orderly expansion and reduce the impacts indicated.
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