ABSTRACT
This work had the general objective of analyzing how the Brazilian Federal Government, through tax incentive laws, has enhanced the economic activity of companies, highlighting the current socioeconomic scenario caused by the COVID-19 pandemic. The research was classified as qualitative, documental, bibliographic, basic and descriptive. The federal rules on tax incentives that exist in Brazil until March 2020 were analyzed, totaling eleven rules. Then, it was verified if there were any changes in the period from March 2020 to December 2021, and if there were publications of new federal rules on tax incentives. The conclusions are that of the federal norms already instituted, in March 2020, six have undergone changes: Rouanet Law;Informatics Law;Audiovisual Law;Sports Incentive Law;Payroll Exemption Law;and Drawback Law. Regarding the federal regulations instituted in the period, there was no institution of tax incentives, which the companies needed to be able to maintain their cash flow, enhance their socio-economic activities and mitigate the impacts caused by the COVID-19 pandemic, which highlighted a certain slowness in the approval procedures of the Law projects. Possibly, the benefits already granted would need to be extended or adjusted.