[EN] The demand for transport infrastructure investment is a latent issue for several countries,
mainly for developing countries. However, investments in major logistics projects should be
carefully evaluated, in order that their deployment induces development without
endangering fiscal sustainability by excessive public indebtedness.
Fiscal accounting practices used currently in the feasibility studies of transport
infrastructures in Brazil are very limited, as they do not consider indirect and induced effects
of the infrastructure investment in the fiscal evaluation. In addition, the corresponding
influence area has not an established delimitation method. The aim of the present paper is to
develop a model for calculating economic and fiscal impacts of transport infrastructure
investment projects that includes the direct, indirect and induced effects within a reference
area do be determined. First, different project assessment guides in Brazil and abroad are
examined with a special focus on the assessment of economic and fiscal impacts of the
projects. Based on the assessment experience and on the definition of the fiscal balance of
an infrastructure project, the next step sets up a framework for the calculation of the impacts,
using more simplified data.José Guilherme De Aragão, J.; Dos Santos Fontes Pereira, L.; Yamashita, Y.; Brandão, R. (2016). Fiscal Feasibility Assessment Applied to Transport Infrastructure Projects. En XII Congreso de ingeniería del transporte. 7, 8 y 9 de Junio, Valencia (España). Editorial Universitat Politècnica de València. 270-277. https://doi.org/10.4995/CIT2016.2015.4116OCS27027