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Through the “Going Digital Initiative,” the Ghanaian government has introduced policies that aim at improving the information and communication technology (ICT) infrastructure of the country. These ICT policies have benefited numerous sectors of the Ghanaian economy. In logistics management, ICT has impacted drone medical delivery in the healthcare and maritime sectors. However, the importance of ICT is not realized in the motorcycle goods transport (MGT) industry, regardless of its popularity and high economic dependency. Second, all research on motorcycles is focused on diverse social concerns, and no study has attempted to analyze ICT implementation for MGT operations. This is a significant gap in logistics management. Hence, the study aimed to investigate the impact of ICT on Ghana's MGT industry empirically.

The study adopts a two-phase data collection approach to collect the data. The authors use partial least square structural equation modeling to analyze the study's measurement and structural assessment model.

ICT positively impacts MGT and the drivers considered. The drivers positively influence MGT. The study further analyzes novel results on the relationships between the drivers and their mediating roles in enhancing MGT performance.

The study's originality is the extension of ICT adoption and usage in MGT. The lack of literature on the importance of ICT for MGT services makes this study the primary source of literature, and the relationships investigated are unique as the research area is unexplored.

The paper aims to examine agrochemical traders’ tax morale in three Ghanaian regions.

Primary data were collected from 92 respondents using structured questionnaires. A multistage sampling technique was employed and used in selecting respondents.. Descriptive statistics, factor analysis and quantile regression analysis were used to analyse data obtained via the questionnaires.

The study found tax reporting knowledge, tax calculating knowledge and tax payment knowledge to be the keen factors influencing agrochemical traders’ tax knowledge. It was also revealed that age, religion and marriage positively influence the tax morale of traders. Inversely, gender, high level of education and monthly sales were found to affect tax morale negatively. Moreover, trust (respect, trustworthiness and expertise knowledge) negatively influenced tax morale. Authorities’ tax knowledge and power (sanction and lockdown) were revealed to impact tax morale positively. However, tax morale decreases amongst agrochemical traders with higher tax morale when sanction increases.

Unlike previous studies which focussed on tax morale amongst individuals and firms outside the agribusiness sector, this study examined the tax morale within the informal agrochemical trading sector, which has recently attracted colossal patronage due to the high usage of agrochemicals amongst farmers in Africa and Ghana. This study also assumed tax morale to be at different levels; hence the factors that affect the morale at different levels differ. Therefore, the study examined the factors influencing tax morale amongst agrochemical traders by segregating tax morale into quartiles. Relating to theory, the economic deterrence theory was used to ground the study, which is not usually used in most tax morale studies.