Resumen
The context in which the waterway transportation is in Brazil makes clear the development need of specific methodologies for the sector planning. This paper aims to compare the methods of analysis of technical, economic and environmental viability, adopted in Europe, United States and Brazil, listing the best practices and possible improvements of the method adopted in Brazil. The analysis of the documents was based on comparative method, seeking the common elements from its attributes. Each document was analysed in terms of: its structure; type of impacts; required indicators on each impact analysis; reference values for classification of indicators; and the form of integrated analysis of different impacts. The study suggests the inclusion of certain changes in the methodology of calculation and in its combination of tools and parameters used in the measurement of fiscal impacts on the comparative analysis of standard models usually adopted in the United States, Europe and the World Bank.