By Topic

Application of Fuzzy Cluster Analysis to Tax Planning for Location of Foreign Direct Investment

Sign In

Cookies must be enabled to login.After enabling cookies , please use refresh or reload or ctrl+f5 on the browser for the login options.

Formats Non-Member Member
$33 $13
Learn how you can qualify for the best price for this item!
Become an IEEE Member or Subscribe to
IEEE Xplore for exclusive pricing!
close button

puzzle piece

IEEE membership options for an individual and IEEE Xplore subscriptions for an organization offer the most affordable access to essential journal articles, conference papers, standards, eBooks, and eLearning courses.

Learn more about:

IEEE membership

IEEE Xplore subscriptions

1 Author(s)
Qi Yang ; Accounting Dept., Xiamen Univ., Xiamen, China

On the basis of identifying macroscopic tax burden rate, income tax rate and type of dual tax exemption as the three major indices, this paper brings forward a new approach of fuzzy cluster analysis for tax planning for location of foreign direct investment. As one of the fuzzy decision approaches, the fuzzy cluster analysis makes use of fuzzy equivalent relation to classify the objects into different categories according to some definite criterion. When it is applied in the tax planning for location of foreign direct investment, the following steps should be followed: Firstly, the fuzzy compatibility matrix is set up by max-min method. Secondly, the fuzzy equivalent matrix satisfying the transitivity condition is deduced by composition computations. Finally, the fuzzy equivalent relation is utilized to cluster the locations of foreign direct investment so that the optimal tax planning choice could be made.

Published in:

2010 3rd International Conference on Information Management, Innovation Management and Industrial Engineering  (Volume:1 )

Date of Conference:

26-28 Nov. 2010