Design And Implementation Of A Computerize Tax Collection And Management System

Design And Implementation Of A Computerize Tax Collection And Management System

Abstract

Duty is any form charge levied on a person or an institution by a governing body or its original similar that defaulted payment is punishable by law. The duty of levies and the institution of trying is as old as civilization itself cutting across religion, race and international borders. Prompt duty payment and reduced duty elusion is always a primary ideal of the government in utmost societies that live moment. The issue of duty elusion has proven to be a delicate practice to check indeed in nations with a proper database of its populace and the current mode of duty payment is spare and excited as caught on through a check of our case study. Some of the challenges governmental bodies have to overcome in order to encourage the prompt payment of levies and effectively reduce elusion includes, developing accessible payment styles and having proper records keeping systems. This exploration work is a terse summary of how the nonstop development of calculating wisdom and its wide spread capability to be stationed to break a wide range of problems can be geared towards the development of an electronic taxation system to help government bodies with accessible duty collection and record keeping. The cascade methodology was named for system development. pretensions to be achieved by the system are instant access, bettered productivity through effective application of coffers, database creation and records operation, simplification of operations, reduced processing time, stoner benevolence, portability and inflexibility for farther improvement. TheE-taxation isn’t a new system, but a rather original result to a problem with global horizon. This system looks at how duty payment can be encouraged through simplification and increased effectiveness in payment processing.

Chapter One

Preface

According to a world bank profitable report on Nigeria published on the 1st of May 2013, it was stated that 95 of the government’s calculated expenditure depended on its projected oil painting profit grounded on current world oil painting prices. It was also recommended in the report that the Federal Government, through the enhancement of the domestic duty system it can increase its internal profit and give in the event of a fall in oil painting prices a fiscal backup plan for the frugality( The World Bank, 2013). duty is a charge assessed by a government on persons, realities or property, administered to induce profit for that government( Black, 1999). duty is a common source of income generation for financing government conditioning. individualities and associations are anticipated to fulfill their scores on duty payment as needed by law to give the government the fiscal power, amongst other purposes of taxation. Effective taxation thus becomes important as it’s a source of needed fiscal power for a government to rule its home.

There are two forms of taxation common to utmost countries, direct levies to be paid by the duty payer on his income, profit or asset possessed. The other form, circular levies is assessed on goods before they get to the consumer, and are to be paid by the consumer not as levies but as a part of the selling price per unit of the commodity( Money Control, 2013).

The Nigerian duty system is girdled by innumerous problems which include Little data available on the history of duty earnings or duty payers due to a lack of proper records keeping system( Federal Republic of Nigeria, 1997). A lack of comprehensive duty statistics and a centralized database for the living bones ( Federal Republic of Nigeria, 2002). Deployment of limited man power and other necessary coffers into spare places and job functions( Ariyo, 1997). Duplication of levies and its negative effect on duty payers a problem performing from a clash in the governments ’ financial responsibility and its financial power( Odusola, 2002). Deliberate attempts by duty payers to shirk levies( Odusola, 2003). The end of thee-taxation system is to give the duty authority a database with details of taxpayers and their deals. This would reduce the issue of duty elusion and hence an increase in government duty profit. It would also allow taxpayers reuse their deals online without having to visit the office of the FIRS, reducing the workload on the coffers available to the FIRS and which accordingly give room for there-allocation of freed- up coffers. The objects considered during the development of thee-taxation system include Creation and operation an effective and effective database to give duty payers records, information/bio-data for easy referencing. The provision of an indispensable payment routes for duty payers so as to encourage immediate duty payment and give relief to those who find it an easier and more effective payment route. Which will be achieved by creating a web grounded system in which registered realities log- in and make payment. The vacuity of an alert system that to notify the nonsupervisory body of outstanding payment by registered realities and workers.

Thee-taxation system is to be developed for use by the duty authority at the civil position for duty payment, record keeping and educational/ mindfulness programs in under- developed and developing countries with specific focus on the African mainland.

Back Ground Of The Study

Governments are as different as the people and societies they serve. But when it comes to keeping a government running through effective assessment and collection of levies, they all face the same introductory challenges. Whether you ’re a county on Florida’s Gold Coast or a democracy in Africa arising from strife and putting comprehensive duty procedures in place for the first time, it all comes down to fair and transparent assessment and valuation of property; effective, effective billing and collection procedures; and absolute translucency with your most important ingredients – the public.

Breakdowns at any point in the system can lead to lower profit, confusion and comprehensions of unfairness. Yet profit departments face serious internal pressures, since they’re frequently impelled to get the most out of growing or outdated software and tackle systems. It’s the classic funk- and- egg script You need the stylish tools in order to get better at managing and collecting levies. At the same time, how can you go advanced technology without the collecting the applicable profit?

utmost company now uses motorized payroll system. A motorized payroll system won’t only resolve delicate problem but also it’ll give fast process and accurate computation of the payment. According to Dave Rooses( 2010) in his composition on how payroll system work. In homemade payroll system there’s so numerous possible crimes that may be hassle but if the payroll is motorized, payroll clerks won’t need calculator to cipher the payment of the hand. Payroll is the sum of all fiscal records of hires for an hand, stipend, perk and deductions. In account, payroll refers to the quantum paid to hand for services they handed during a certain period of time.( Wiki podia 2005). The employer are needed to hold back the part of each hand’s earnings because the plutocrat will used for paying the income levies union pretenses and medical insurance decorations that’s responsible of the hand.( Abecedarian fiscal and directorial account generalities published by host grave- hill transnational edition).

Payroll processing is actually a special- case purchases system in which the association purchases labor rather than raw accoutrements or finish goods for resale.( Accounting information system by JamesA. hall 2006), the proponents will propose a system that’s entitled motorized payroll system. It’ll save time, produce faster result and will lessen the crimes.

A motorized payroll system won’t only give accurate computation and fast process of payroll sale but it’ll secure data through security perpetration and consequently arrange lines handed by a well designed database that will produce a paperless terrain.

Gboko original government education authority is a government establishment under the supervision of Benue state universal introductory education board( BENUE SUBEB). The LGEA is to bear for the requirements of universal primary education at the original position. The need for the effective operation of the staff warfare and the and stipends that are accrue to the staff from the state government as in the yearly hires, stipend, and other benefits entered from the work done on a yearly base, the LGEA have a duty to prepare the payroll of his/ her staff to the state headquarters of SUBEB for blessing and document and pay details of individual staff is entered manually using biro, pencil and duplicating papers for timber of indistinguishable clones.

Statement Of The Problems

Due to the homemade process of collection of duty and proper recording of records, the government fails to collect the applicable duty from the people, body, and cooperation also from business enterprises that are due for duty payment. The government can not pierce all the position to collect duty from them. Also because of inconsistency in the process, the actually Tax payment might not be calculated effectively from this bodies. thus, making the government loss so much in the profit generation from the duty income service.

Objects Of The Study

This study is intended to design and develop a motorizede-tax system, a system that will allow all this bodies to pay their duty from their position and pay constantly.

Specifically, other ideal of this system is to develop a system that will give

A enrollment , payment processing and duty form installation for individualities and businesses.

Provision for individualities and commercial bodies to request for their duty Clearance Certificate( TCC) online.

A Customs operation system for its import, import and cross border conditioning.

Electronic interfaces with the Gboko LGEA and the Companies and Intellectual Property Commission( CIPC).

Minimizing the trouble of the book keeper in recycling the payroll slip and payroll form.

Making an effective and accurate calculation of Tax payment due.

Creating a well- arranged database and to apply strong security of the system for data security.

Significance Of The Study

The proposed system will help the internal profit commission board and the LGEA especially for Tax collection and operation. It’ll help to lessen the time and trouble of the board in moving around and collecting duty. The system develop can accommodate changing features and produce a paperless terrain through 2well design database.

This study will help the proponents to enhance the capability on how to produce an accessible computerized system in an easy way. This will serve to the proponents as a challenge to do a better system.

Compass And Limitation

Compass

This study is designed to develop and apply a motorized payroll system which will be called ane-Taxation system for catcalls and Gboko LGEA, it cover the process of preparing and collecting of duty from hand, cooperation and business establishment and operation of this records

Limitation

The proposed motorized payroll system for catcalls and the Gboko LGEA doesn’t support offline program. It only uses the internet or the wireless Area network( WAN) for its operation.

Other limitations are as follows

i. Lack of fund to finance the exploration and perpetration of the at the original time.

ii) Crunches of professional programmers who should have been used as reference point at the design stage through the perpetration stages.

Definition Of Terms

– Computer is operation and business study( 1978), defined a computer as an electronic device that’s able of attributing and outputting stored in the computer system.

– Payroll list of workers and all their and hires including their allowance and deductions

– Payment this is generally a yearly payment for regular employment that on his/ her work done.

– Shift Allowance This allowance paid to worker or shift introductory.

– Moneybags this represents the accumulation of staff annuity.

– Rent Subvention these represent the rent given to an hand for his or rent age.

This is the allowance granted to an hand who it s a pictorial represent of information in data processing means of symbols.

– Transport Allowance this is allowance given to a staff for his transportation to work.

SQL structure query language a database payment language.

LAN original Area network.

Duty is a fiscal charge or other tax assessed upon a taxpayer( an individual or legal reality) by a state or the functional fellow of a state to fund colorful public expenditures. A failure to pay, or elusion of or resistance to taxation, is generally punishable by law. levies correspond of direct or circular levies and may be paid in plutocrat or as its labour original. Some countries put nearly no taxation at each, or a veritably low duty rate for a certain area of taxation