During the period 2000-2013 in Colombia have been approved seven reforms tax , which aimed at the increase in tax revenue and ensure the balance of public finances in the short and medium term , although the various tax reforms have been able to increase revenues government , the effects of each have been transient , which has forced make a new reform. Within this framework, this paper develops , whose , to analyze the changes to Income Tax and Complementary introduced by the tax reforms during the period 2000-2013 in Colombia , for which it is developed in four stages : In the first, the tax reforms implemented are set Colombia from 2000 to 2013. Then, identify changes to income tax and Complementary events in each of the tax reforms. In the third, the changes that have made reforms compared to Complementary Income Tax and during these same years. And in the fourth , the effect of these changes is assessed to tax Income and Supplemental .