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Adoption of tax planning instruments in business organizations: A structural equation modelling approach

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  • Fallan, Lars
  • Hammervold, Randi
  • Grønhaug, Kjell

Abstract

Legal tax planning instruments can be considered as rather complex innovations whose adoption requires knowledge and motivation. A set of interrelated hypotheses is derived from the adoption of innovations literature and is tested empirically. A LISREL causal modelling approach was used in testing the hypotheses. The estimated model showed excellent goodness of fit, and four of the five proposed hypotheses were supported. Theoretical and managerial implications are indicated.

Suggested Citation

  • Fallan, Lars & Hammervold, Randi & Grønhaug, Kjell, 1995. "Adoption of tax planning instruments in business organizations: A structural equation modelling approach," Scandinavian Journal of Management, Elsevier, vol. 11(2), pages 177-190, June.
    • Handle: RePEc:eee:scaman:v:11:y:1995:i:2:p:177-190
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    Cited by:

    1. Eriksen, Knut & Fallan, Lars, 1996. "Tax knowledge and attitudes towards taxation; A report on a quasi-experiment," Journal of Economic Psychology, Elsevier, vol. 17(3), pages 387-402, June.
    2. Peter, Zachariah & Kabir Hamid, Tahir & Ibrahim, Mohammed, 2020. "Board Attributes And Tax Planning Of Listed Non-Financial Companies In Nigeria," International Journal of Contemporary Accounting Issues-IJCAI (formerly International Journal of Accounting & Finance IJAF), The Institute of Chartered Accountants of Nigeria (ICAN), vol. 9(1), pages 130-146, March.

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