ANALYSIS OF THE GOVERNMENT ORDINANCES IN THE BASIC PRODUCTIVE PROCESS ON THE PERFORMANCE OF CELLPHONE MANUFACTURING COMPANIES INSTALLED IN THE INDUSTRIAL POLE OF MANAUS FROM 1993 TO 2018

Abstract

The Manaus Free Trade Zone, also known as ZFM, is characterized by being an industrial hub that includes industries from different segments. When it comes to the production of cutting-edge technology, the sector of computer goods stands out, especially the product known as cell phone. Some manufacturers of this product are installed in ZFM and are world leaders in this market. The industries installed in this pole enjoy tax incentives under the condition of execution of Basic Productive Processes (BPP). From this perspective and through a qualitative methodology, using the bibliographic research procedure applied to the case study at the ZFM, the objective of this article is to carry out a bibliographic review regarding the interministerial ordinances. It was intended to evaluate its obligations and exemptions regarding the production processes provided for by these laws for the production of the portable mobile phone terminal product, during the period from 1993 to 2018. In view of this work, it was possible to identify changes in the requirements imposed by legislation according to the technological evolution of the product and the market. In addition, it allowed the government's intention to increase the production chain of this product, with the purpose to strengthen the national industry for the manufacture of particular inputs, although certain obligations imposed through percentages of domestic manufacture were changed over the period, allowing the importation of these items. Such decision makes us question the effectiveness of the adopted methodology.