Yndicio 6

Abstract In Honduras, fiscal reforms have been implemented that have been aimed at strengthe- ning public finances, with the main focus on health systems, education, security and the most vulnerable groups of the population, with the primary goal of maintaining a climate appropriate for the normal development of the productive activity of the country. In the entrepreneurial universe of Honduras, MIPYMES (micro, small and me- dium-sized) predominate, with high percentage of informal businesses, which as a con- sequence of the implementation of the new reforms has been necessary for those com- panies that have remained anonymous, 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-agri- cultural MIPYMES of the city of San Pedro Sula , Honduras. Keywords: Tax Reforms, Economy, Competitiveness, Technology. MAGDA ROSARIO RAMÍRES GARCÍA | Y ndicio 89