Job performance, knowledge and perceived power of tax officers on tax morale amongst agrochemical traders in Ghana

Purpose The paper aims to examine agrochemical traders’ tax morale in three Ghanaian regions. Design/methodology/approach Primary data were collected from 92 respondents using structured questionnaires. A multistage sampling technique was employed and used selecting respondents.. Descriptive statistics, factor analysis quantile regression analyse obtained via the Findings study found reporting knowledge, calculating knowledge payment be keen factors influencing knowledge. It also revealed that age, religion marriage positively influence of traders. Inversely, gender, high level education monthly sales affect negatively. Moreover, trust (respect, trustworthiness expertise knowledge) negatively influenced morale. Authorities’ power (sanction lockdown) impact positively. However, decreases amongst traders with higher when sanction increases. Originality/value Unlike previous studies which focussed on individuals firms outside agribusiness sector, this examined within informal trading has recently attracted colossal patronage due usage agrochemicals farmers Africa Ghana. This assumed at different levels; hence levels differ. Therefore, by segregating into quartiles. Relating theory, economic deterrence theory ground study, is not usually most studies.