Room: 408

Time: 10:45–12:15
Session Chair: Ludo Cuyvers, University of Antwerp

Factors Affecting Tax Compliance Behaviors of Foreign Direct Investment Enterprises In Dong Nai Province, Vietnam (Paper withdrawn / presentation cancelled)
Nguyen Ly, Dongnai University
Vietnam is now facing many different challenges in tax management, which are: how to limit the loss of tax collection source and how to improve the awareness of tax compliance of enterprises, especially foreign direct investment (FDI) enterprises. For different reasons, tax payers don’t declare and pay their tax payables exactly, fully and punctually. Tax organizations in Vietnam in general and Dong Nai province in particular need to inspect and find these causes. Research aims are: Motivating tax payers to do their duties voluntarily; Identifying the influence level of factor groups on tax compliance behaviors of FDI enterprises in Dong Nai; Building up the solutions of improving tax compliance behaviors of FDI enterprises in Dong Nai.

The Attraction of Foreign Direct Investment at Dong Nai Industrial Zones, Vietnam
Trung Tra, University of Economics and Law
At present goods, technology, and capital are easily transferred in the global economy, especially from developed countries to less developed countries. Foreign direct investment (FDI) is a means which helps investors in developed countries to transfer them to less developed countries. Therefore, FDI plays an important role in the economic development. In a developing country, FDI contributes a lot to the development of its economy: receiving modern technology from investors, creating jobs for laborers, improving labor skills, etc. The research aims are (1) Analyzing factors which affect FDI attraction at Dong Nai industrial zones in order to find out foreign investors™ satisfaction level; (2) Proposing recommendations to improve FDI attraction in Dong Nai province.

Thailand’s Export Opportunities in the European Union: An Analysis of the DSM Results
Ludo Cuyvers, University of Antwerp
Wisarn Pupphavesa, Thailand Development Research Institute
Ermie Steenkamp, North-West University
Wilma Viviers, North-West University
In the light of a future EU-Thailand Free Trade Agreement, the paper identifies Thailand’ss realistic export opportunities (REOs) in the European Union using the Decision Support Model (DSM) approach. The 10 858 realistic export opportunities in the EU thus identified represent 21 % of Thailandโ€™s REOs in the world or 26.6 % in terms of estimated potential export value. We find that the vast majority of the REOs are in EU markets where Thailand's market share is still relatively small or even negligible. Yet, 11.49 % of Thailand™'s œactual REOs (9.46 % in terms of export value) are about products that Thailand is already exporting to the EU, such that liberalization of the EU import markets will allow the country to pick some low-hanging fruit.

Antecedents of Network Strength in Foreign-Owned Subsidiaries
Sven Dahms, I-Shou University
Although the effects of networks on numerous outcome variables such as performance or innovation have been investigated multiple times in the foreign-owned subsidiary literature, relatively little is known about the antecedents of network relationships. This research addresses this gap in applying configurational and network perspectives in order to explain the strength of networks in foreign-owned subsidiaries located in the mid-range emerging economy of Taiwan. The data collected from a large scale survey is analysed using fuzzy set qualitative comparative analysis method. The results show that there are a number of different configurations that can lead to increased network strength. These configurations, consisting of industrial, locational and expatriate conditions, also vary with the kind of network.