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Is tourism a basic industry? A historical study on the Embratur tax incentive system (1963-1972)

2022; UNIVERSIDADE DE SÃO PAULO; Volume: 33; Issue: 3 Linguagem: Inglês

10.11606/issn.1984-4867.v33i3p147-167

1984-4867

Alan Faber do Nascimento,

Cultural Industries and Urban Development

This work investigates the creation of Embratur and the system of fiscal incentives that the company operated aiming, through fiscal means, to foment the construction of hotels in Brazil. For this, the research uses the historical method of investigation, based on a primary source and a bibliographical review. The historical source used are the editions of the newspaper “Correio da Manhã”, from the period 1963 to 1972, explored in the digital library of the “Fundação Biblioteca Nacional”. As a result of the investigation, it is argued that Embratur played a fundamental role in consolidating the idea that tourism was a productive sector of the national economy, in mediating the processes of concentration of tourist companies verified at the time and, above all, for helping to make tourism a capital investment.