Sudam and Sudene contribute to reducing regional disparities, points out an expert

The Northeast Development Superintendence (Sudene) recorded more than R$ 4.1 billion in investments in its area of ​​operation from January to April this year. In 2022, the total invested exceeded the mark of R$ 22.6 billion. The estimate of the Federal Revenue of Brazil is that the incentives in the area of ​​the Superintendence for the Development of the Amazon (Sudam) exceed R$ 6 billion in 2023. Sudene and Sudam act in the promotion of companies present in the Northeast and North regions.

Economist and professor at the University of Brasília (UnB) Roberto Bocaccio points out that the tax incentives in the areas where Sudene and Sudam operate stem from the observation of the enormous regional disparities in income that exist in the country. He explains that the benefits are a mechanism to attract investment.

“We have to take into account that the tax waiver is a way for the State to give up part of its resources, of what would normally be collected, and through exemption, tax reduction or other types of tax credit, this is a way of attracting investments to these regions in view of the benefits that entrepreneurs have from paying lower taxes and, therefore, having lower costs in their production”, he says.

In accordance with the current rules, among the incentives, there is a 75% reduction in income tax based on the profit from the exploitation of legal entities that have a project for installation, expansion, modernization or diversification, framed in the sectors of the economy considered priority for regional development in the areas where Sudam and Sudene operate.

In addition, the rule provides for the possibility of depositing 30% of the IR amount owed by the undertakings, plus 50% of own resources, for reinvestment in modernization projects or the purchase of equipment. The term of validity of tax incentives ends on December 31, 2023.

Article 43 of the Federal Constitution establishes that the Union can articulate actions aimed at development and the reduction of regional inequalities. In its second paragraph, the device determines as incentives the exemptions, reductions or temporary deferral of federal taxes due by individuals or legal entities, among others.

extension of incentives

A bill extending the benefits for another 5 years, until December 31, 2028, is pending in the Chamber of Deputies. Constitution and Justice and Citizenship (CCJC) of the Chamber. Last Tuesday (16), the proposal entered the voting agenda of the collegiate, but had a request for views granted to deputy Kim Kataguiri (União-SP). If approved, the text will be sent to the Senate for analysis.

Federal deputy José Medeiros (PL-MT) argues that incentives are important to reduce existing inequalities in the country. “Brazil has not developed uniformly. The Midwest region has one type of development, the North region has another type of development, the Northeast region another. And then it is necessary to have different policies for these different economic realities ”, he points out.

Sudam and Sudene

Sudam and Sudene are part of the Federal Planning and Budget System and have administrative and financial autonomy. Linked to the Ministry of Integration and Regional Development (MDIR), the autarchy aims to promote the inclusive and sustainable development of the areas in which it operates, in addition to the competitive integration of the regional productive base in the national and international economy.

Headquartered in Belém, capital of Pará, Sudam’s operations cover the states of Acre, Amapá, Amazonas, Mato Grosso, Rondônia, Roraima, Pará, Tocantins and part of Maranhão. While Sudene operates in all states of the Northeast region and in part of Minas Gerais and Espírito Santo.