The tax burden experienced by natural persons due to the tax reforms carried out by the government has led them to repeatedly engage in illegal processes to avoid this responsibility, mechanisms such as income tax evasion and avoidance. The objective of analyzing this problem through the regulations that Colombia and Peru manage, understanding and criticizing the privileges that are generated for a specific sector of the population or the lack of formalization of companies and people that stop generating income for the state to keep running. The effect that it causes in both countries is the fiscal deficit they experience, which they try to fight by imposing more regulations, affecting the most vulnerable. Through the comparative table, the changes generated by the tax reforms of each government are evidenced, in addition, the opinion of the taxpayers of each country is important through the applied survey, in which the dynamism of these similar tax systems is better understood.