Les systèmes fiscaux nationaux sont traditionnellement construits autour de la relation entre l’Etat et le contribuable. Au fondement de la notion d’ « Etat fiscal » (ce que la doctrine allemande appelle Steuerstaat), cette relation structure l’organisation du système fiscal, tenu de prendre en compte les facultés contributives, c’est-à-dire la capacité à payer des contribuables au regard de leur situation face à l’impôt. L’affirmation progressive de la portée fiscale du marché intérieur conduit à remettre en cause l’exclusivité de cette relation pour contraindre les systèmes fiscaux à se conformer aux objectifs propres au marché intérieur. Justifiée par le principe de primauté du droit de l’Union européenne, la « fiscalité de marché », c’est-à-dire un ensemble de règles fiscales accompagnant la construction et le bon fonctionnement du marché intérieur, fragilise les principes constitutifs de l’Etat fiscal. Alors que les principes de la « fiscalité de marché », nés de la portée fiscale des libertés de circulation et de l’objectif de concurrence libre et non faussée, suivent la logique propre au marché intérieur, l’Etat fiscal est centré autour du contribuable. Il est nécessaire d’analyser la relation entre ces deux logiques potentiellement conflictuelles en recherchant si les principes fondamentaux de l’Etat fiscal sont incompatibles avec ceux de la « fiscalité de marché » . La « fiscalité de marché » contribue à une transformation du fonctionnement de l’Etat fiscal par l’affirmation d’une obligation de neutralité sur le marché. Toutefois, elle n’en remet pas en cause les fondations, particulièrement la prise en compte des facultés contributives par le législateur fiscal. La pérennité de l’Etat fiscal invite alors à s’interroger sur les moyens d’organiser sa coexistence avec les principes de la « fiscalité de marché ». / National tax systems are usually built upon the relation between State and Taxpayers. Laying at the foundations of the Fiscal State (what German doctrine calls Steuerstaat), this relation structures the very organization of the tax system which has to take taxpayer’s ability-to-pay into account. The affirmation of the fiscal scope of Internal market has led to question this relation’s exclusivity to force national tax systems to comply with Internal market’s goals. Based on the principle of primacy of the European Union Law, “market taxation” (fiscalité de marché), i.e. a whole set of tax rules going with the construction and the proper functioning of the Internal Market, weakens Fiscal State’s main principles. While “market taxation”’s principles are based on the fiscal scope given to freedoms of movement and undistorted competition and follow the Internal market’s goals, the Fiscal State is centered around the taxpayer. It is necessary to assess the relation between these possibly conflictual rationales by researching whether Fiscal State’s main principles go against those of “market taxation”. “Market Taxation” effectively leads to deep changes in the functioning of tax systems by enforcing a whole neutrality on the market. Nevertheless, Fiscal State’s foundations, in particular the legal obligation of taking taxpayers’ capacity-to-pay into account, are not disputed. Fiscal State’s continuity invites to examine how to organize its coexistence with “market taxation”’s principles.

Conselho Nacional de Desenvolvimento CientÃfico e TecnolÃgico / FundaÃÃo de Amparo à Pesquisa do Estado do Cearà / O objetivo geral deste trabalho foi analisar o grau de sustentabilidade do PerÃmetro Irrigado Baixo AcaraÃ, de acordo com a capacidade de pagamento e a disposiÃÃo a pagar dos seus irrigantes. Foram utilizados dados secundÃrios e dados primÃrios, atravÃs da aplicaÃÃo de questionÃrios e realizaÃÃo de oficina. A metodologia empregada para anÃlise da capacidade de pagamento foi o levantamento das caracterÃsticas socioeconÃmicas dos irrigantes e o modelo conceitual bÃsico denominado de âmÃtodo residualâ. Para anÃlise da alocaÃÃo eficiente dos fatores de produÃÃo, utilizou-se a funÃÃo de produÃÃo do tipo Cobb-Douglas. Para anÃlise da disposiÃÃo a pagar, aplicaram-se questionÃrios. Em relaÃÃo à capacidade de pagamento, 21 irrigantes (61,76%) mostraram-se sem capacidade de pagamento e trÃs (8,82%) nÃo apresentaram disposiÃÃo a pagar. A funÃÃo de produÃÃo apresentou um coeficiente de determinaÃÃo de 71%, mostrando que 71% da variaÃÃo na produÃÃo podem ser explicados pelas variÃveis incluÃdas no modelo. Apesar das hipÃteses do modelo clÃssico terem sido testadas e todas terem sido atendidas, a estatÃstica t dos coeficientes estimados nÃo mostrou significÃncia, exceto para os insumos. Jà a funÃÃo polinomial, tendo a Ãgua como Ãnico fator variÃvel, indicou que a maioria dos produtores està usando Ãgua para produzir de forma racional. Os irrigantes indicaram pontos positivos do PerÃmetro Irrigado, com destaque para a oportunidade de terem um negÃcio prÃprio e a busca por uma melhor qualidade de vida, enquanto entre os pontos negativos do PerÃmetro, os mais apontados foram o acesso a serviÃos bÃsicos, a falta de organizaÃÃo dos produtores e a falta de assistÃncia tÃcnica. Conclui-se que os irrigantes do PerÃmetro Irrigado Baixo AcaraÃ, em geral, nÃo apresentaram, capacidade de pagamento no perÃodo estudado, enquanto, individualmente, a maior parte nÃo apresentou capacidade de pagamento. Apesar da qualidade da infraestrutra do PerÃmetro e de os irrigantes terem disposiÃÃo a pagar pela Ãgua que utilizam, ainda nÃo tÃm capacidade de pagamento pelo uso da Ãgua, dado que estÃo desorganizados e nÃo alcanÃam bons nÃveis de produÃÃo e de comercializaÃÃo. Por consequÃncia, o PerÃmetro nÃo mostra um nÃvel de sustentabilidade aceitÃvel. A desorganizaÃÃo dos irrigantes nÃo permite estabelecer estratÃgias que levem a um melhor desempenho dos irrigantes do PerÃmetro Irrigado Baixo Acaraà / The objective of this study was to analyze the degree of sustainability of the Irrigated Perimeter Baixo Acaraà according to capacity to pay and willingness to pay of it irrigants. It was used secondary data and primary data from public institutions and the application of questionnaires and conduct of participative research. The methodology used for analysis of capacity to pay was through the removal of the socioeconomic characteristics of irrigant and the basic conceptual model called the "residual method". For analysis of the efficient allocation of production factors built up to the production function of Cobb-Douglas type. For analysis of the willingness to pay, questionnaires were applied. In relation to ability to pay, 21 irrigant (61.76%) proved to be without capacity to pay and three (8.82%) showed no willingness to pay. The production function showed a determination coefficient of 71%, showing that 71% of the variation in production can be explained by the variables included in the model. Despite the assumptions of the classical model have been tested and all have been met, the t statistic of the estimated coefficients were not significant, except for the inputs. The polynomial function having water as the only variable factor indicated that the majority of producers are using water to produce a rational way. The irrigant showed positive points of the Irrigated Perimeter, with emphasis on the opportunity to have their own business and search for a better quality of life, while among the negative points of the perimeter, the most mentioned were access to basic services, lack of organization producers and the lack of technical assistance. It is concluded that irrigants of the Irrigated Perimeter Baixo Acaraà do not generally presented, capacity to pay during the period studied, while individually, most showed no capacity to pay. Despite the of perimeter infrastructure quality and the fact of irrigants to have willingness to pay for water they use, they donât have capacity to pay for water use, as they are disorganized and do not reach good levels of production and marketing. Consequently, the perimeter does not show an acceptable level of sustainability. The disorganization of irrigants does not permit to establish strategies that lead to better performance of irrigants in the Irrigated Perimeter Baixo AcaraÃ

The author works with the increasing constitutionalization process of Tax Law in the country as starting point; then, makes an analysis of tax concept evolution from a general tax law theory point of view. Afterwards, explains Tax Law Constitutionalization specifying main communicating vessels between Constitutional and Tax Law. Finally, highlights the most important values and goals related with taxing and constitutional control implementation by the Tax Court. / El autor toma como punto de partida el proceso de constitucionalización creciente del derecho tributario de nuestro país para luego, desde la óptica de la teoría general de esta rama del derecho, realizar un análisis de la evolución del concepto de tributación. Seguidamente, nos explica la constitucionalización del derecho tributario, detallando los principales vasos comunicantes entre el derecho constitucional y el tributario actualmente. Finalmente, resalta los valores y fines constitucionales más importantes relacionados con la tributación y la aplicación del control constitucional por el Tribunal Fiscal.