Based on the premise that the figure of the State emerges as a political-legal fiction conceived to make viable the desires of social organization of a population, systems of signs are organized through legal systems, especially as form of rights and duties, to operationalize coexistence in society and, consequently, to provide an environment for the exercise of citizenship. In this sense, the requirement of a financial counterpart from its citizens emerges as a coercive state prerogative to cope with the functioning of Public Administration and provision of goods and services to this society. The citizen is therefore led to a compulsory and aversive movement of subtraction of part of their private assets in favor of a common good, which is potentially reverted to themselves as a member of this community.