This research aims to study celebrity endorsement in the context of social media when done by sports celebrities and its influence on purchase intention. Four dimensions have been studied: word of mouth, brand image, brand trust, and brand attitude. By relating these variables, we seek to answer the following questions: Will consumers be influenced by a sports celebrity that they admire to buy a product/service from a brand that they support? Will the brand’s components be valued as a result of celebrity endorsement? Using a questionnaire shared on social networks, 303 valid answers have been obtained. Our statistical analysis has used a structural equation model and the results have been analyzed using SmartPLS software, which has confirmed all the model assumptions. Therefore, celebrity endorsement has an impact on brand image, word of mouth, brand attitude, and brand trust. Furthermore, it directly affects purchase intention. The effectiveness of celebrity endorsement has been verified in the context of social media and this research can thus help marketeers understand the importance of using sports celebrities to endorse brands. Implications for brands have been identified, based on the research results.

The Tax on the Increase in Value of Urban Natural Land (IIVTNU), better known as the municipal capital gains tax has been one of the most questioned taxes due to the problems arising since its application and the continuous modifications as a result of the rulings of the Constitutional Court, which has led to its calculation being significantly changed. However, and despite the continuous reforms, the IIVTNU still has major problems that have not been corrected. In addition, no official estimates are available on the budgetary impact of the new regulation, nor does it seem that the General State Administration will pay any kind of compensation to the municipalities for the foreseeable loss of tax collection, as it is a fiscal capacity delegated to local entities. Finally, the IIVTNU has many more collection problems than other taxes such as the Property Tax or the Business Tax. This article addresses all these limitations and proposes a set of alternatives to improve the fiscal capacity of the IIVTNU, both generally and specifically for Galician municipalities.

The COVID-19 pandemic has significantly impacted the health, economy, and social sectors, and micro, small, and medium-sized enterprises (MSMEs) worldwide, including in Indonesia. This paper examines the use of social media and e-commerce with an entrepreneurial orientation to enhance the business performance of MSMEs. The study should serve as a model for improving the quality of micro, small, and medium-sized enterprises in the Jambi Province, in Indonesia. The research employs quantitative and qualitative approaches. The latter method employs in-depth interviews, focus group discussions (FGDs), and observation, whereas the former uses the partial least squares method (PLS). The findings and discussions conclude that social media adoption positively affected the performance and entrepreneurial orientation of MSMEs during the said period. Similarly, e-commerce positively affected the performance and entrepreneurial orientation of MSMEs. Entrepreneurialism and social media adoption had a significant impact on the performance of MSMEs, and due to its entrepreneurial orientation, e-commerce influenced the performance of MSMEs.