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Value-added tax exemption for the top-runner, as determined by the rewarded quotas, contributes to increasing the enthusiasm from firms to participate in and improve pollution control measures.Nowadays budget and schedule constraints have forced organizations to select six sigma projects based on pre-defined success criteria. Also, progressive approaches based on green and lean paradigm are vital for companies to enhance their social and environmental performance. Then, Green Lean Six Sigma (GLS) projects play the main role in improving t