The article analyzes the relation that has existed in Colombia ¿ since the decade of the 90s¿ between the revenue tax and the employment generation. In the study is identified the main obstacles that the tributary policy faces; in which is the high labor salaries costs and no salaried (tax to the wages), the action of the groups of pressure, unemployment, excesses in the formulation of exemption y unjustified tributary discounts as well the need to formulate tributary an labor policies in medium and long term. How it can be seen through the investigation, these elements have prevented the achievement of an optimal tributary policy that considers the principles of equity, progressivity, efficiency and flexibility.
