Volume 10, Issue 4 of the journal Centro Sur addresses issues of law and management in Ecuador. A first study examines the digital transformation and sustainability of microenterprises in Quevedo before, during, and after the pandemic, concluding that digitization was an adaptive response to ensure business continuity, although these enterprises still face limitations in financing and training. Another article analyzes the distortion of the habeas corpus remedy, noting how its misuse by incompetent or lax judges undermines legal certainty and fosters impunity. Finally, the issue of the statute of limitations on tax claims is examined, emphasizing that the lack of automatic recognition violates the principle of legal certainty for taxpayers.