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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.

The digital transformation in the banking industry has brought about complexity and competitiveness which has made differentiation challenging for banks. Complemented by consumer empowerment through high accessibility of information on the internet, this has led to a phenomenon known as switching behavior. The purpose of this review is to examine the determinants governing switching behavior among bank customers. This review highlights the importance of research which looks beyond pre-adoption behavior by examining post-adoption behavior; what happens after initial technology acceptance.

This review examines 44 journal articles researching switching behavior published between 1995 and 2022 in top journals. From a synthesis of literature, a conceptual framework for analysis and understanding switching behavior is presented.

Although various scholars have investigated switching behavior among bank customers, there are few studies which provide a comprehensive review and research classifications in this area. This review classifies key determinants of switching behavior into socio-demographic factors, situational triggers, influential triggers and reactional triggers. Structural equation modelling is the most common research methodology utilized in reviewed articles. The literature review reveals that mediators and moderators are less commonly deployed compared to determinants. Findings also indicate switching behavior studies still lack theory-driven conceptual frameworks.

This paper is the first systematic literature review on switching behavior research among bank customers spanning across 28 years in top academic journals. It integrates insights from 44 relevant research papers through publication trends. This review identifies key research gaps and provides future research directions.