2026-01-292026-01-292025-03-28DIAS, Anderson Saldanha. Os incentivos fiscais federais ao setor de mineração e sua contribuição para o desenvolvimento da Amazônia: o caso da vale s11d em Canaã dos Carajás. Orientador: Eduardo José Monteiro da Costa. 2025. 152 f. Dissertação (Mestrado em Gestão Pública) - Núcleo de Altos Estudos Amazônicos, Universidade Federal do Pará, Belém, 2025. Disponível em: https://repositorio.ufpa.br/handle/2011/17899. Acesso em:.https://repositorio.ufpa.br/handle/2011/17899This dissertation examines the effectiveness of the public policy of federal tax incentives directed at the mining sector in the Amazon, based on the case study of the S11D project of the company Vale S.A., located in the municipality of Canaã dos Carajás, State of Pará. A gap is identified between the declared objectives of these policies and the results effectively observed in terms of sustainable regional development. In this context, the research seeks to answer the following question: to what extent have tax incentives granted to mining activities promoted sustainable socioeconomic improvements in the Amazon region? The theoretical foundation is based on authors such as Afonso (2003), Carrieri and Couto (2019) and Bachur (2005), articulating concepts of fiscal federalism, distributive justice, public policies and regional development. A qualitative methodological approach was adopted, with exploratory procedures and documentary analysis, combining secondary data from public agencies and specialized institutions. The results indicate that, despite the significant investments and tax collection associated with the analyzed enterprise, structural weaknesses persist in the territory, such as low economic diversification, social asymmetries and significant environmental impacts. It is concluded that tax incentives, as they have been applied, have contributed to the reproduction of a dependent and concentrated extractive model, lacking regulatory restructuring and mechanisms to demand effective socio-environmental compensation, capable of aligning mineral exploration with the objectives of the 2030 Agenda.Acesso Abertohttp://creativecommons.org/licenses/by-nc-nd/4.0/Desenvolvimento regionalInstituiçõesIncentivos fiscaisMineraçãoFederalismoRegional developmentInstitutionsTax incentivesMiningDissertaçãoCNPQ::CIENCIAS HUMANAS::CIENCIA POLITICA::POLITICAS PUBLICAS::ANALISE INSTITUCIONALGESTÃO PÚBLICA MUNICIPALGESTÃO PÚBLICA DO DESENVOLVIMENTO