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This study aims to examine how ethical leadership enhances the relationship between employee ethical behaviour and the job performance of employees in state-owned enterprises (SOEs).

This study was a survey, with data collected using a structured questionnaire. The study focused on employees from SOEs in Ghana. The sample covers 238 employees drawn from 10 SOEs. Data was analyzed using structural equation modelling.

The study concludes that employee ethical behaviour positively influenced the job performance of employees of SOEs in Ghana. The effect of ethical leadership on employee job performance was positively significant. Finally, ethical leadership positively moderated the effect of employee ethical behaviour on the job performance of employees of SOEs.

Future research should look at identifying the specific behaviours of ethical employees that influence improved job performance. Also, future research could conduct a comparative study of private-owned enterprises and SOEs.

Attention should also be paid to ethical leadership, as it strongly enhanced both employee job performance and the quality of employee ethical behaviour required for increased job performance of employees.

Extant studies have paid limited attention to understanding how the interaction between employee ethical behaviour and ethical leadership will enhance employee job performance.

This paper examined tax compliance and its impact on agrochemical traders in Ghana.

Based on the registered agrochemical lists obtained from the Plant Protection and Regulatory Service Department, 92 agrochemical traders were sampled for data collection. Probit regression was used to estimate determinants of tax compliance, whereas the Inverse Probability Weighted Regression Adjustment Model was employed to evaluate the impact of tax compliance on business performance.

The results revealed that age and gender relate positively to enforced tax compliance, while education positively impacts voluntary tax compliance. Nonetheless, tax rate, trust and monthly sales positively affect voluntary tax compliance but negatively impact enforced tax compliance. Inversely, while authorities’ power negatively impacted voluntary compliance, it positively influenced enforced tax compliance confirming the Slippery Slope Framework.

To the best knowledge of the authors, this paper is the first to investigate tax compliance determinants and impact among agrochemical traders, despite the tremendous growth of the agrochemical sub-sector in Africa and Ghana. Therefore, this study makes a modest contribution to empirical studies that validate the Slippery Slope Framework in promoting tax compliance in the agricultural and agribusiness sectors of a developing country. Similarly, it also unearths the impact of tax compliance on agribusiness growth which has yet to be highlighted in the extant literature.