租稅是跨國企業（MNE）選擇海外投資市場的重要考量因素。跨國企業海外投資決策受到多種因素的影響，租稅因素在海外投資決策中相較其他因素為具優先考量地位。本研究因此發展一項架構，以評估影響MNE海外投資決策的租稅因素相對重要性，利用文獻探討與專家的見解，建立評估層面及準則。為應對多準則决策的複雜性，本研究採用模糊語言偏好關係方法。隨後，研究應用模糊VIKOR方法對專家决策组提出的替代方案進行排名。最後，本研究將該方法應用於臺灣跨國企業投資的候選海外市場（越南、馬來西亞和印尼）的案例研究，提供了模型的實務示範。總之，本研究對臺灣跨國企業對外直接投資應用模糊VIKOR的比較分析，為參與選擇跨國投資地主國策略的學術界和產業界提供系统的方法。;Taxes are a crucial consideration in a multinational enterprise’s (MNE)’s choice of overseas market to invest in. Taxes are affected by a variety of factors, and these factors are prioritized vis-à-vis each other in such investment decision-making. The present study thus developed a framework for evaluating the relative importance of tax factors affecting the outbound investment decisions of MNEs, using insights from the literature and expert interviews to establish evaluation criteria. To address the complexities of multicriteria decision-making, this study employed fuzzy linguistic preference relations. The study subsequently applied the fuzzy Vlse Kriterijumska Optimizacija I Kompromisno Resenje (VIKOR) approach to rank the alternatives proposed by the expert decision-making group. Finally, this study applied this methodology to a case study of candidate overseas markets (Vietnam, Malaysia, and Indonesia) for Taiwanese firms to invest in, providing a practical demonstration of the model. In conclusion, the present study’s comparative analysis of the application of fuzzy VIKOR to foreign direct investment by Taiwanese MNEs offers a systematic approach for both academic and industry practitioners involved in strategic host country selection for multinational investments.
