Governmental capacity, Collection Tax and Social Control the public administration must be capable to promote economic and social well-being to legitimize before society, directing its action to become feasible the pacts waked up in our Federal Constitution, over all the questions that involve the improvement of conditions of life of the population, such as access public health and education of quality, pillars of overcoming of the poverty, the way of social justice. The significant social change that we only long for will be possible with governmental capacity, and this if effective with governana of quality, compromised public managers with results, as strategy to supply emergent social demands. The participativa population, that values the democracy and votes conscientious waits an ethical and responsible attitude of the public agents. The public agents have an important representative paper, while who is in the executive withholds the power of to operacionalizar the politics you publish, the legislative body possesss enters its attributions the mission to fiscalize the actions of the executive representative, over all the public accounts, to inquire the legality and smoothness of the processes that involve financial expenditures, such as licitations, purchases, among others. The collections taxes of the governments are carried through by means of taxes, taxes and contributions, and play an important pillar of sustentation politics and administrative, therefore, the more raised to the captation of financial, bigger resources they will be the possibilities of the executive to develop its action and promises of campaigns, resulting in proper reinforcement, in a similar way, the challenge to fiscalize the budgetary execution will grow with the same intensity. The economic tranquility that the Country is passing contributes positively for financial reinforcement and budgetary of the majority of the cities, however, nor always we have a body gabaritado technician that it uses to advantage the chances of this favorable situation, to use the financial resources of efficient form, taking in consideration priorities and goals and the reach of objective tracings for who thinks and formulates the politics.