IMPACT

The dawn of the 21st century has marked a pivotal era in the history of human civilization, characterized by unprecedented technological innovations, accelerated globalization, and the widespread proliferation of digitalcommunication tools . Among the most profound developments of this digital age is the emergence and integration of social media into the fabric of everyday life. Social media, defined as a range of internet- based platforms and applications that enable users to create, share, and exchange content in real-time, has revolutionized how individuals, particularly the youth, interact with one another and with thebroader world.

Africa personality and Leadership has been a major challenge to governance in
the continent and this has brought crises coupled with policy inconsistency and
summersault is no doubt serious problems confronting Nigeria and Africa.1 In the case of Nigeria, several policies, political and constitutional reforms and conferences have been put in place by previous regimes in order to address the question of leadership, development and good governance in Nigeria.2 It is against this backdrop this study seek to examine the influence of Africa personality on democracy with reference to President Goodluck Jonathan administration. The phrase “African Personality” has become rather common in the social and political utterances of many contemporary African leaders and intellectuals. Whatever meaning can rightly be regarded as its ardent prompter and spokesman.3 Indeed, just before the first Conference of Independent African States held in Accra, in April 1958, Nkrumah had this say: For too long in our history, Africa has spoken through the voices of others. Now what I have called African Personality international affairs will have a chance of
making its proper impact and will let the world know it through the voices of Africa’s own sons.4 Since this great proclamation of the phrase by Nkrumah, other African thinkers have made use of the same concept with somewhat different meanings and interpretations. 8 Quaison-Sackey, for instance, thinks of the African Personality” in terms of cultural expression of what is common to all peoples whose home is on the continent of Africa. Ki-Zerbo defines it in terms of the “goal of all the efforts and the sacrifices of African nationalist, many of whose blood was spilled and who died for the development of this personality.”

Inter-group relations is “whenever individuals belonging to one group, interact collectively or individually, with another group or its members in terms of their group identification,”.1 Inter-group relations imply therefore, the existence of mutually exclusive groups that are in constant interaction with one another. The study of Inter- group relations is significant because it reveals the fact that the communities in Nigeria and Africa in general were not disunited nor isolated from each other; they related with each other before colonial conquest.2 Works on Inter-group relations debunks the euro- centric view that Africans were uncivilized and barbaric, and that no meaningful interaction took place within the region prior to the arrival of Europeans.3 However, there exist several literature on this subject. These available materials examine the various patterns and nature of interactions which existed in Africa among Nigerian communities in particular. In Nigeria, the various communities cooperated and had meaningful intercourse before the advent of Europeans colonialism. The interactions among the communities were dynamic in nature. It was a robust and diversified relations. There were socio-cultural, political and economic relations.

This study explores the extent to which AI-driven tools such as machine learning, natural language processing, and data analytics enhance auditors’ ability to detect anomalies, assess risks, and provide deeper insights into financial statements. AI’s capacity to process vast datasets in real time reduces human error, strengthens fraud detection, and enables auditors to focus on judgment-intensive tasks, thereby improving audit quality. Moreover, automation of repetitive audit procedures accelerates workflow, minimizes costs, and enhances overall efficiency. However, the adoption of AI also raises concerns about data security, auditor independence, ethical implications, and the need for continuous skill development. This paper argues that while AI does not replace professional skepticism and human judgment, it serves as a powerful enabler that reshapes auditing practices toward greater reliability, transparency, and efficiency. The findings contribute to ongoing debates on the future of auditing and provide practical insights for regulators, practitioners, and stakeholders.

This study examined the impact of enforcement measures on property tax compliance in Benin City, Edo State. A survey research design was used, and data were collected from 100 randomly selected property owners and tax officials through a 20-item structured questionnaire. Four research questions guided the study and were analyzed using simple percentage analysis. The study was anchored on Deterrence Theory, which argues that taxpayers comply when penalties, audits, and sanctions are perceived as certain and effective, and Fiscal Exchange Theory, which suggests that compliance improves when taxpayers believe they receive valuable public services in return for the taxes they pay.Findings revealed that enforcement measures such as effective monitoring, timely issuance of notices, penalties for default, and public awareness campaigns significantly enhance tax compliance in Benin City. However, challenges including corruption, inadequate record-keeping, poor taxpayer education, and weak enforcement structures hinder full compliance. Respondents also noted that consistent enforcement promotes fairness, transparency, and accountability in the property tax system. The study recommends strengthening enforcement mechanisms through improved data management, regular audits, transparent penalty systems, and increased taxpayer education. It also
suggests adopting digital property tax systems and providing better training for tax officers to boost efficiency, reduce evasion, and sustain compliance across Benin City
and Edo State.

This study examines the impact Value Added Tax (VAT) revenue and economic performance in Nigeria using time series data from year 1994-2020. The result of the estimated OLS model shows that there is a positive and significant relationship between VAT revenue and economic performance in Nigeria which was proxied by the real GDP at 5% level of significance. Personal Income Tax was found to positively affect economic growth and was significant at 5% level and lastly, the analysis revealed that a positive relationship exists between VAT revenue and total household consumption expenditure and the relationship was found to have being statistically significant at 5% level. The study recommended that government should consider the implications when making decisions about VAT rates and structure and that a potential solution is to mitigate the negative effects of VAT on lower-income households by implementing a progressive tax system where lower rates are applied to basic necessities and higher rates to luxury goods and services. The study further recommended that in order to enhance economic growth of Nigeria through VAT revenue, the enlightenment of the public on how VAT works, how it is calculated and how it affects them can increase understanding and acceptance of the tax.