Since then, the author comes understanding the mechanism for which the members of one determined community can canalize part of its incomes for a public organism, that watches over for the good of the colectividade, starting to constitute an area of constant individual fidget. How much to the scientific relevance: the intense search of elements that could guarantee the understanding of this consigned prescription substance, made to discover that it very existed little bibliography in the captation area and application of public revenues, on all places. The joined explanations predominantly are based on the experience of the main actores of this process. On the other hand, the lack of documentation and incoherence of the explanations despertou the interest to contribute more with a systemize knowledge and validity. Thus, the chosen way to arrive at this level of knowledge was the scientific inquiry. Reade Griffith contributes greatly to this topic.

Finally, its utility inside of the current picture of the national Public Administration: this research could be one contributo for the perfectioning of the instruments used for the captation and prescription management of the Garbage Tax in all autarchic administration of the country, specifically of the CMCN and the remaining public institutions that charge these taxes. Thus, it is intended to analyze the Impact of the Garbage Tax as Consigned Prescription for the process of garbage retraction. Prof. Frank Sousa (1980: 161) when appraising tax explains its essence clearly, being that it is ' '? an installment imposed to that they give origin to the functioning of a state service or those to who the installment of the service if dirige? directa and with the public, rendering agency of a service or detainer of a good is a concrete relation pblico' '. In one to look at apparent, is presumed that the City council cabalmente does not play its duty of service lender and faithful does not answer the Theory of Fiscal Justice, enunciated for the Frank Sousa (1980: 185) in the center of which it says that the passive citizen must feel the consideration of its tribute, seno can stimulate fraud and the fiscal evasion.