LAUSR

Abstract Brazil has a relevante role in international trade due to its expressive production and handled volume of commodities such as ore and soybean. To continue fulfilling this role, it is fundamental that the Brazilian port system re-evaluates itself in order to improve port performance and competitiveness. Port tariffs and economic management figure as important elements to the port competitiveness. Given this context, the present study aimed to investigate and evaluate tariff policies and the economic management adopted by Port Authorities in Brazil, so a study on Brazilian public ports was conducted. The study followed a qualitative approach and was based on secondary data from the National Agency for Waterway Transportation (ANTAQ) and in-depth interviews with Brazilian port managers. Findings showed that, despite certain standardization of tariff procedures from regulatory bodies, ports differ in the applied tariffs and financial and economic management practices. This study also found significant differences related to cost management procedures and investment project analysis, which hamper the definition of reference values on port performance. These factors undermine potential comparative analysis among Brazilian ports, as well as the evaluation of their individual performance.