This critical essay on tax evasion seeks to make known in a simple way the social and financial impact of this bad practice that is embedded in society, identifying the different variables used by the taxpayer to evade their obligations, on the other hand will take into account the corrective measures that have been implemented by the confiscatory entities to stop this scourge against the public finances of the state, finally we will talk about how the Colombian tax system works. For the development of this critical report, a descriptive-documentary qualitative design was chosen, where information is compiled from the existing literature on the subject under discussion, then it is filtered, analyzed, synthesized, and reflected in the document as a support to what the author expresses. On the other hand, it was possible to identify that there are strategies of the National Tax and Customs Directorate (DIAN) to counteract these bad practices that lead people to evade taxes, such as the implementation of electronic invoicing, electronic payroll, and the banking of economic facts.