Yndicio 8

83 Abstract In Honduras, fiscal reforms have been implemented that have been aimed at strengthening public finances, with the main focus on health sys- tems, education, security and the most vulnerable groups of the population, with the primary goal of maintaining a climate appropriate for the normal de- velopment of the productive activity of the country. In the entrepreneurial universe of Honduras, MIPYMES (micro, small and medium-sized) MIPY- MES predominate, with high percentage of informal businesses, which as a consequence of the imple- mentation of the new reforms has been necessary for those companies that have remained anony- mous, to be forced to formalize them in areas not only legal but also labor. Therefore the present investigation analyzes the incidence of the fiscal reforms of the years 2010 to 2017 and their impact on the economy of the non-agricultural MIPYMES of the city of San Pedro Sula , Honduras. Keywords: Tax Reforms, Economy, Competiti- veness, Technology.