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Most research on tax evasion focused on microeconomic variables revolving around perceptions and decisions of individual taxpayers. However, a new wave of research is now investigating the role of macroeconomic variables in inducing tax evasion. This study adds to the limited studies in this new direction of research. Previous studies found that inflation, low gross domestic product (GDP) growth and gross fixed capital formation causes recession, increases unemployment, raise interest rates, hurts both domestic and foreign direct investments. This study examined the relationship between these variables and estimated tax evasion in Sub-Saharan Africa.

The study adopts a correlation research design with 2,300 data points collected from 23 countries in Sub-Saharan Africa. Specifically, tax to GDP ratio, gross fixed capital formation per GDP and the GDP annual growth report from each country for the period 2011–2020 was retrieved. Generalised least square regression technique was employed to analyse the data due to the presence of heteroskedasticity in the model and random effect was utilized based on the Hausman test. To avoid misspecification and biased result; therefore, all relevant test was conducted including the multicollinearity test.

The results indicate that GDP annual growth and gross fixed capital formation have a significant negative impact on estimated tax evasion in Sub-Saharan Africa. The findings further indicate a negative but insignificant relationship between inflation and estimated tax evasion in Sub-Saharan Africa. The study concludes that both GDP annual growth rate and gross fixed capital formation negatively influence estimated tax evasion and the policy implications in the African continent were discussed.

The new findings on the effects of GDP annual growth, growth fixed capital formation and inflation on estimated tax evasion provide novel knowledge that is currently lacking in the current literature, specifically Sub-Saharan African continent.

This paper aims to identify leadership behaviours in the manufacturing sector in Jordan that enable successful Lean Six Sigma implementation.

Qualitative data were collected through 27 interviews to identify the leadership behaviours that facilitate Lean Six Sigma and a focus group to categorise the aspects by grouping them into themes. A grounded theory approach was used in the field study. The processes of constant comparisons helped in identifying the relevant aspects of leadership behaviours and integrating specific aspects into themes; these processes were iteratives. Therefore, this research project relies on the grounded theory methodology to collect and analyse the data. The authors also used a focus group to categorise the aspects by grouping them into themes. In that, the aspects were grouped around core categories.

After analysing the data, 36 aspects have emerged. The data analysis processes helped in discovering the aspects of leadership that support the use of Lean Six Sigma in the manufacturing sector in Jordan. The aspects were developed through an iterative process of analysis until the saturation level was reached. Eight themes that influence the successful use of Lean Six Sigma emerged: Training and development; Continuous improvement and development; Communication; Empowering employees; Motivating employees; Managing qualities and operations; Employees engagement and involvement; and Supporting culture

There are some research limitations to this study, which opens avenues for future research. First, the data was collected through qualitative methods, which limits the generalizability of the results. Future studies are needed to generalize the results to the wider business community. Second, the data was collected only from manufacturing organizations and did not consider other sectors. Future researchers are urged to replicate the study in other sectors. Third, this study considered only Jordanian firms; therefore, the authors call upon further research to investigate other national settings that may have a different business culture.

This study encourages businesses to follow and adopt these behaviours in organisations, which can help in developing desirable behaviours among leaders to reach advanced levels in using Lean Six Sigma. Moreover, practitioners can develop training programmes for developing leaders. Thus, the Lean Six Sigma journey can become smoother by addressing the issues that face practitioners during the different phases of implementing Lean Six Sigma. In that respect, the practical implication of this research is to describe the practices that the leadership of organisations must develop to maintain high levels of Lean Six Sigma deployment.

Scholarly studies in this field are scarce, especially in developing countries, so identifying the leadership behaviours can help researchers create a theory of leadership behaviours for Lean Six Sigma. Furthermore, practitioners of Lean Six Sigma can take into account these behaviours as crucial to the effective use of Lean Six Sigma. They can encourage leaders to follow and adopt these behaviours in organisations which can help in developing desirable behaviours among leaders to reach advanced levels in using Lean Six Sigma. Thus, the Lean Six Sigma journey can become smoother by addressing the issues that practitioners face during the different phases of implementing Lean Six Sigma.