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This study investigates the intricate factors shaping landlords' compliance with rental income tax in Ghana. Utilizing a survey research approach, the research reveals a complex interplay of socio-economic and demographic determinants influencing landlords' tax payment behavior. Notably, older landlords display a greater willingness to fulfill their tax obligations, contrasting common perceptions that older taxpayers are less compliant. Conversely, landlords with larger households are less inclined to pay taxes, potentially due to increased financial responsibilities. Surprisingly, an upsurge in the number of tenants corresponds with reduced tax compliance, possibly stemming from higher rental income resulting in increased tax obligations. Higher awareness of rental income tax significantly bolsters compliance, as does the proximity of tax collection centers. Education plays a pivotal role, with higher levels of education positively influencing tax compliance. However, formal sector employment diminishes tax compliance, perhaps due to perceived tax burdens. Married landlords are more inclined to comply with rental income tax, emphasizing the role of family responsibilities in incentivizing tax compliance. Tailored tax education programs, public awareness campaigns, electronic payment options, comprehensive strategies, effective communication, and continuous evaluation are recommended measures to enhance tax compliance among landlords.

Given the critical role of financial characteristics in determining Micro and Small Enterprises (MSEs’) access to debt finance, it is essential to understand how these characteristics influence lending decisions, particularly from a developing market context. This study aims to examine the key financial characteristics that significantly influence MSEs’ ability to access debt finance. Using systematic sampling technique, we collect data from 171 Ghanaian MSEs that are registered with Ghana Enterprise Agency. The data was analyzed using SPSS linear regression version 24. The result shows financial management experience and profitability as the significant financial characteristics that influence MSEs ability to access debt finance. The result further shows that equity structure and financial statement have negative significant influence on MSEs ability to access debt finance. Asset tangibility, liquidity, debt service coverage ratio, and working capital has no significant influence on MSEs’ access to debt financing.

Recognising the relevance of entrepreneurship, most African universities have made significant input into delivering Entrepreneurial Education in Higher Educational Institutions. However, the rising number of graduate unemployment raises concerns with regard to quality of educational content, and programmes. This study sought to investigate the impact of entrepreneurship course content on entrepreneurial intention and the mediation of individual entrepreneurial characteristics and also to investigate if graduates’ exposure to extra entrepreneurship training and university programme type does account for differences in individual entrepreneurial characteristics. A context-specific framework that explains entrepreneurial intention as a function of course content, programmes type, and extra entrepreneurial training is tested based on data from 400 undergraduate students and 400 graduates from eight Ghanaian universities. Evidence from the model reveals that entrepreneurial course content did impact entrepreneur Intention, however, this impact is partially mediated by the attitudes, perceived behavioural control and subjective norms of Ghanaian students and graduates. Again, while it was found that extra entrepreneurial training did account for differences in individual entrepreneurial characteristics and entrepreneurial intention of graduates, the difference due to programme type was not significant. Theoretical, policy and practical implications findings of this study are discussed.