Study for decision-making behavior of tax planning of Taiwanese enterprises in Mainland China - view of micro-economic by way of DEMATEL and ANP

Abstract

回顾文献得知，层级分析法(AHP)已广泛运用在纳税筹划、贸易、采购、投资等决策行为；而本研究采用决策实验室分析法(DEMATEL)将AHP进阶为网络分析法(ANP)作为研究方法，并改良其问卷方法，以赴大陆投资之台商为研究标的，采微观视角探讨企业在做贸易型态、采购途径、投资路径等主要纳税筹划之决策。 本研究架构了贸易型态决策层级，包括：税金负担、经营限制、资金运作难度、行政作业等判断准则，及延伸有关判断要素，以及来料加工、进料加工、一般贸易等方案。 本研究架构了采购途径决策层级，包括：税金负担、储运作业、付款作业、行政作业等判断准则，及延伸有关判断要素，以及内地采购、转厂进口、经物流园进口等...Review of the literature that AHP has been widely used in the decision-making behavior of tax planning, trade, procurement, investment, etc. This study used DEMATEL to improve AHP to become ANP as a research method, and improved its questionnaire method, and used the Taiwanese enterprises in Mainland China as the research suject, and used microcosmic view to discuss the enterprise in decision-maki...学位：经济学博士院系专业：台湾研究院_区域经济学学号：2562013015434