Abstract
Tourism micro-enterprises play a significant role in the economic and social development of the Esmeraldas canton, as they generate employment, stimulate commerce, and promote the responsible use of natural, cultural, and gastronomic resources. However, limited resources and a lack of technical guidance can hinder compliance with administrative, tax, labor, environmental, and commercial obligations. Given this context, the study aimed to analyze the foundations, challenges, and strategies regarding compliance in these businesses. To this end, a systematic literature review was conducted following PRISMA 2020 guidelines, resulting in the selection and analysis of 28 scientific articles addressing regulatory compliance, ethical culture, risk management, formalization, internal control, and social and environmental responsibility. The findings indicated that compliance facilitated the organization of activities, the distribution of responsibilities, and risk prevention. It was concluded that implementing compliance measures—tailored to the capabilities of each establishment—could strengthen tourism management in the Esmeraldas canton, making it more transparent, responsible, secure, and sustainable.