In the present days, one of the strategies adopted by companies to reduce their costs and hold their competitiveness involves the tributary logistics, which considers the opportunities of taking into account the taxes advantages derived from locating distribution centers in certain areas or states that offer financial incentives. As a consequence of the technology improvement, products tend to be even more equivalents regarding their quality and functionality. In a general way, good practices are very rapidly absorbed by the market, so that the organizations have to face the reduction of the profit margin and the minimization of costs, in particular the logistics costs. The majority of taxes and financial incentives offered in Brazil is concentrated away from the main consumer centers, becoming necessary to associate the tax planning with the location methods, in order to consider the trade-offs between benefits and the operational costs. Analyzing the public infrastructure offered by the government is another way to avoid the losses at the level of logistics services. It may generate immeasurable consequences in the short term. The present work is an analysis of the influence of the tax incentives in the decision of locating distribution centers and assumes the case of a hypothetical company that was installed in the state of Espírito Santo, in order to take advantage of benefits granted by Fundap, the local state agency that offers incentive for imported goods.