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- Institutional trust as a driver of product boycotts in EuropePublication . Baptista, Nuno; Dos-Santos, Maria; Mata, Fernando; Silva, Natacha JesusDespite the significant growth in consumer boycotts, research has devoted insufficient attention to the institutional factors that may motivate consumers to engage in such behaviour. This article aims to address this research gap. The main objective is to analyse the factors that affect consumer boycotts from an institutional sustainability perspective, by focusing on a specific dimension of institutional sustainability: institutional trust. Information and data came from the 2023 round of the European Social Survey, a cross-national survey covering 25 Countries. The article applies a binomial univariable logit model to test the influence of institutional trust and other potential drivers on boycott decisions and a multivariable binomial logistic regression to explore possible interrelationship between independent variables. The results confirm that boycotts are affected by institutional trust and other factors including demographic and socio-economic characteristics of the consumers, consumers’ perception of ICT, satisfaction with public institutions, and consumers’ evaluation of personal well-being. This article contributes to political consumerism literature by focusing on the impact of institutional trust in boycotting behaviour. This relationship is underexplored in existing literature, since most literature researches consumer boycotts from a triple-bottom perspective and neglects the effects of the institutional dimension of sustainability in consumer behaviour. The article brings new insights into the motivations of consumers at the political and institutional levels and opens new directions for future research to explore institutional sustainability related to the good practices of governance.
- The Legal Research Methodology as a Method for Researching in Business Area: A Case Study Applied to GymnasiumsPublication . Aldeia, Susana; Silva, Natacha Jesus; Nanez, SergioThe main objective of this paper is to understand how the analysis of laws and jurisprudence influences the decisions of gym managers in Portugal. Design/methodology/approach – For this purpose, the Portuguese tax law was investigated, particularly the Value Added Tax law and additional legal dispositions. It also researches the arbitral case law related to nutrition consulting in sports activity companies. Findings – The nutrition consultation is considered a medical act subject to the legal disposition of article 9º of the Value Added Tax Code, which means that when the medical service is provided by a professional, the beneficiary of the services can benefit from the VAT exemption. This disposition observes the European Union Directive 2006/112/EC of the European Council. Nevertheless, when a nutritionist provides these services through an entity that offers sports activities like gyms, some doubts are raised because it can be considered that nutritional monitoring has no therapeutic purpose. Customers could not benefit from the VAT exemption if some conditions were not observed. The arbitral tax court has been considering that it needs to keep some requirements for that exemption could be applied to the gym services. In several cases, fulfilling the conditions is complex and generates litigation between the Portuguese Tax Authority and gyms. In the personal sphere, there are two possibilities for the service's recognition i) if the service is recognized as a consultation, it could benefit as a medical expense in the personal income tax statement; ii) if it is not considered as a medical expense, each person can deduct 15% of the VAT in the same statement. Originality: This paper demonstrates the role that court rulings play in clarifying day-to-day issues for managers. It also shows that laws and court rulings are an essential source of data in management research. Research limitations/implications – This study only analyses the Portuguese case, it could be interesting to study other countries that do not apply the value-added tax law.