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Globally, information and communication technology (ICT) is regarded as a reliable tool that facilitates economic development and propels sustainable development. However, little empirical work exists on the specific effects of ICT access and usage on economic and sustainable development. This paper aims to investigate the nexus between ICTs, economic and sustainable development at the global level.

This paper presents ICT for Development (ICT4D) value chain empirical evidence on the linkages between ICTs, economic development and sustainable development goals (SDGs). The research model based on the capability approach is validated by using archival data from 130 global countries and partial least squares–structural equation modelling.

The findings reveal that ICT access and usage significantly influence a country’s attainment of the SDGs. Whilst ICT access plays a crucial role in promoting economic development, ICT usage does not. Also, findings show that economic development significantly mediated the nexus between ICT access and SDGs but not between ICT usage and SDGs. This calls for countries to ensure that access to ICTs is accompanied by a low cost of usage to achieve the full benefits of economic and sustainable development.

Using the ICT4D value chain, this paper empirically shows how ICT readiness and availability in the form of ICT access and ICT uptake (individual ICT use) promote economic development and SDGs (impact). Furthermore, with many studies conducted on SDGs at the country level, this study provides a broader understanding of the roles of ICT access and use on SDGs at the global level. This allows for easy generalisability and reproducibility of results.

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.