Abstract:

Before now, enterprises were concerned to sell at the best price, obtaining the highest profit as offering the best product, due competitors were at the same circumstances or just a few respected their market areas. However, at this time of dynamic changes, the phenomenon of globalization of the economy involves it every day with more force in the global ambits, upsetting all structures that give sustenance the existence of the organizations whether are big or small, with some or a lot of development, drawing a complex, more diverse and fragmented environment; product of several and complementary events in recent years. This phenomenon has allowed to support this research, which addresses the issue of micro, small and medium-sized Mexican companies, since their background, to the effect of implementation of tax reforms that were settled since January 2014; specifically in the financial aspect of Microenterprise Sector. In recent years the Mexican tax system has been changing without stop, and these organizations have been immersed in its economic and social structure, due to tax changes that have frequently experienced.