DESIGN AND IMPLEMENTATION OF AN E-TAXATION SYSTEM
ABSTRACT
Tariff is a compulsory levy imposed on the income/profits of an individual, partnership and corporate organizations for the financing of government expenditure without recourse to a corresponding benefit from Tariff payer. The aim of the study is to design and implement an e-taxation system. In achieving this aim, the following specific objectives were laid out to develop a workable e-taxation system, showcase the concept of e-taxation, and present the need for an e-taxation system. The motivation that led to embarking on the research work is the difficulty in the management of tax payments as there had been no system to effectively monitor the payments of taxes so as to determine who is defaulting tax payments and who is not. Also, tax payers find it difficult to pay taxes due to administrative bottlenecks and long queues. The methodology adopted in this study is the structured system analysis and design methodology (SSADM) which is a technical approach for analyzing and designing an application or system by applying object throughout the software development process. The programming language used is HTML, CSS, JAVASCRIPT, PHP, SQL and JQUERY. The reason why web programming languages was used is because, it is platform independent and it is a web based application. The significance of the study is that it will bring to light the relevance of an e-taxation system that will facilitate the operations of Federal Inland Revenue Services, Uyo in the collection and updating of tax records. This project will be of benefit to: Tax payment Governmental Organization such as; Federal Inland Revenue Services (FIRS). The expected result is an electronic Taxation System that will process citizen's tax levy and generate an accurate bill for payment purpose.
CHAPTER ONE
1.1 Introduction
Taxation management provides freeform creation of Taxation controls that will be applied to orders. Access Taxation management, the 'Taxation management' link in the administration link list. Note that only administrators and order managers will have access to Taxation management software. Any number of Taxation controls can be created. Each Taxation control has conditions and charges. If an order fits the conditions set in the Taxation rules, the order will be subject to the charges. If an order qualifies for more than one Taxation control, the order would be subject to the charges for all the qualifying Taxation controls. This flexibility is necessary, not only due to the variability of Taxation rates, but also the conditions changing and individual company Taxation perspective.
As a prelude to other parts of this study, this chapter will discuss the background upon which this study was initiated, the statement of problems that led to this study, the Aim and Objectives of the study. Others are Significance of the study, Scope of work, Limitations of the Study and Definition of technical terms.
1.2 Background of Study
Tariff is a compulsory levy imposed on the income/profits of an individual, partnership and corporate organizations for the financing of government expenditure without recourse to a corresponding benefit from Tariff payer. Every Tariff imposed on Nigerian companies or organizations needs continual interpretation of its specific application and effect on the various transaction of the organization. The field of taxation changes every moment or every day as announced by the new ruling courts and also as are being made by new government.
The effect of tariff management software is the inability of remitting cheques/cash payment of tariff this comes about when a bank collects FIRS cheques/cash and refuses to remit out rightly. Here the money is diverted for use by the bank forever. Tariff Management Software has been in existence years ago but, there are some drawbacks associated with the existing tariff management software and has led to tariff diversion, and with the use of manual process of tariff collection has led to lengthy queue in Federal Inland Revenue Service (FIRS) which also led in the delay of TIN (Tariff Identification Number) collection.
Tariff management system is used to detect and maintain Tariff database of previous years. Track and manage new construction information including Issuing refunds and display Tariff payer refund information. This work targets the monitoring, managing and organizing of individuals, partners and company Tariff payment and maximizes the security for the organization or corporate body.
With the rising adoption of ICT and the numerous benefits it offers, virtually every sector of endeavor is taking advantage of it to improve their daily operations. Tax payment is very important as it provides revenue for the government to develop the society, however, without the use of computer technologies to aid tax payment, it will be difficult to manage payments. Since it is obvious that this challenge can be overcome using the right ICT technology, revenue management services such as the Federal Inland Revenue Service of Nigeria has adopted the idea of utilizing ICT to better manage tax payment operations. For effective implementation, it is important that the features and operations of an electronic taxation system be well understood and this forms the background of the study.
1.3 Statement of Problem
For many countries all over the world including Nigeria, it is difficult to manage tax payments as there had been no system to effectively monitor the payments of taxes so as to determine who is defaulting tax payments and who is not. Also, tax payers find it difficult to pay taxes due to administrative bottlenecks and long queues. Consequently, due to the problems the total revenue gotten from tax payments is below expectation because of the lack of an operational and well interconnected electronic tax payment system. It is in view of this situation that this research work is carried out as an attempt to implement an e-taxation system.
The following are the specific problems of the research work;
- Inadequate government regulation on collection system
- Lack of transparency on the part of the Tariff administrators.
- Frauds committed by both F.R.S staff and collecting agents.
- Delay in remitting Tariffs collected and in some cases outright diversion of Tariffs collected.
- There is no proper accountability of the amount collected by various agents by the government and this brings about apathy among the Tariff payers.
1.4 Aim and Objectives of the Study
The aim of the study is to design and implement an e-taxation system. In achieving this aim, the following specific objectives were laid out as follows:
- To develop a workable e-taxation system
- To showcase the concept of e-taxation
- To present the need for an e-taxation system
- To showcase the features of an e-taxation system
- To present the benefits of an e-taxation system
- To present the limitations of an e-taxation system
1.5 Significance of Study
The significance of the study is that it will bring to light the relevance of an e-taxation system that will facilitate the operations of Federal Inland Revenue Services, Uyo in the collection and updating of tax records. The research study will also serve as a useful reference material to other scholars and researchers seeking for related information on the subject of e-taxation.
This study will be of immense benefit to other researchers who intend to know more on this study and can also be used by non-researchers to build more on their research work. This study contributes to knowledge and could serve as a guide for other study.
1.6 Scope of Study
This study covers the design and implementation of an E-Taxation system using Federal Inland Revenue service, Uyo, Akwa Ibom state as a case study.
1.7 Limitations of the Study
During the course of this study, many things militated against its completion, some of which are:
- Time Constraint: The time frame given to accomplish this project was very short due to school academic calendar and it was carried out under pressure which made the researcher not to implement some necessary features.
- Research material: availability of research material is a major setback to the scope of the study.
- Frequent power failure: This made the researcher append more money on fuel to ensure sustainable power.
- Financial Constraint: Insufficient fund tends to impede the efficiency of the researcher in sourcing for the relevant materials, literature or information and in the process of data collection (internet).
1.8 Definition of Terms
Tax: It is a compulsory levy imposed by a government on its citizens and used to run the government and finance projects.
Levies: Money raised under government authority.
Duties: These are taxes levied on imported or exported goods
Fees: These are charges made by government institutions and sometimes for services rendered.
Tax authority: Refers to the relevant agency with authority to collect tax on behalf of the federal government
Tax payer: Refers to the individual or organization paying tax on behalf of its employees
Service providers: Refer to system providers who own the technical infrastructure
CIFTS: Central Bank Inter-bank Funds transfer
RTGS: Real Time Gross Settlement System
NEFT: National Electronic Funds Transfer
NIBSS: Nigeria Interbank Settlement System
Tax amount: The amount of tax due to be paid by the tax payer
Due Date: The date the tax is due for payment
TRC: Tax reference code refers to the code used by your employer to calculate the amount of tax to deduct from your pay.
TIN: Tax identification number is a unique 14 digit (or any specified digit) sequential number generated electronically as part of the registration process and assigned to a tax payer, company, enterprise or individual for identification.
CHAPTER TWO
2.0 Literature Review
2.1 Introduction
The review of relevant literature is the main topic of this chapter. A literature review covers theoretical and methodological contributions to a certain issue in addition to the state of knowledge at the time of writing. It provides information about the state of the art in relation to the subject you are writing about. It examines the body of work on the chosen subject. The literature evaluation in this study comprises the …
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TABLE OF CONTENTSPRELIMINARY PAGES
- Title page
- Approval page
- Dedication
- Acknowledgement
- Table of Contents
- Abstract
INTRODUCTION
- 1.1 Introduction
- 1.2 Background of Study
- 1.3 Statement of Problem
- 1.4 Aim and Objectives of the Study
- 1.5 Significance of Study
- 1.6 Scope of Study
- 1.7 Limitations of the Study
- 1.8 Definition of Terms
LITERATURE REVIEW
- 2.1 Introduction
- 2.2 Conceptual Review
- 2.3 Overview of Revenue Generation
- 2.4 Theoretical Framework
- 2.4.1 Tax Generation and Tax Administration
- 2.4.2 Personal Income Tax
- 2.4.3 Tax Avoidance/Evasion and Revenue Generation
- 2.4.4 Absence of Information Technology on Revenue Generation
- 2.4.5 Taxation and International Reporting Standard (IFRS)
- 2.4.6 Characteristics of Taxation and Taxes
- 2.4.7 Taxation Principles
- 2.5 Taxation on Economic Development
- 2.6 Features of a Good Tariff System
- 2.7 Nigerian Tariff History
- 2.8 Structure of Tariff
- 2.9 Tariff Authorities
- 2.9.1 Composition of the Board
- 2.10 Powers and Functions Of The Service
- 2.10.1 Functions of the Service
- 2.10.2 Technical Committee of Federal Board Internal Revenue Composition
- 2.10.3. Joint Tariff Board
- 2.11 Tariff Credit and Refund System
- 2.11.1 Tariff Refund
- 2.11.2 How to Claim Tariff Refunds
- 2.11.3 Statutory Instrument
- 2.12 Empirical Review
SYSTEM ANALYSIS AND DESIGN
- 3.1 Methodology Adopted
- 3.1.1 Problem Identification Using SSADM
- 3.2 Analysis of the Existing System
- 3.2.1 Dataflow of the Existing System
- 3.2.2 Disadvantages Of The Existing System
- 3.2.3 Weakness of the existing System
- 3.3 Analysis of the Proposed System
- 3.3.1 Data Flow Diagram of the Proposed System
- 3.3.2 Advantages of the Proposed System
- 3.3.3 Justification of the Proposed System
- 3.4 Functional Requirements
- 3.4.1 Use Case Diagram Of The Admin / User Privileges
- 3.5 Data Requirements
- 3.6 High Level Model of the Proposed System
SYSTEM DESIGN AND IMPLEMENTATION
- 4.1 Objectives of the Design
- 4.2 Cohesion and Decomposition High level Model
- 4.3 Control Center / Overall Dataflow Diagram
- 4.3.1 Proposed System Operation Flowchart
- 4.4 System Specification and Design
- 4.4.1 Input and Output Specification
- 4.4.2 Database Specification and Design
- 4.4.3 Data Dictionary
- 4.5 Choice and Justification of Programming Language
- 4.6 Program Documentation
- 4.7 Implementation Techniques
- 4.8 Programming Module Specification
- 4.8.1 Installation
- 4.9 Computer Hardware Minimum Requirement
- 4.10 Software Requirement
- 4.11 Personnel / User Training
SUMMARY, CONCLUSION AND RECOMMENDATION
- 5.1 Introduction
- 5.2 Summary
- 5.3 Conclusion
- 5.4 Recommendation
REFERENCES
APPENDIX A - “SOURCE CODE”
APPENDIX B - “OBJECT PROGRAM”
Disclaimer for Complete Material Utilization
The displayed research work titled "Design and Implementation of an E-Taxation System" is stated as a research guideline towards accomplishing your assigned project / seminar research work. All the research materials on this website are ONLY for research purposes and should be used as a guideline in developing your research work. For no reason should you copy word for word as projectlist.com.ng will not be liable for any who copied the material. By ordering the complete research guideline, it signifies that you've accepted our terms of service.
PRELIMINARY PAGES
- Title page
- Approval page
- Dedication
- Acknowledgement
- Table of Contents
- Abstract
INTRODUCTION
- 1.1 Introduction
- 1.2 Background of Study
- 1.3 Statement of Problem
- 1.4 Aim and Objectives of the Study
- 1.5 Significance of Study
- 1.6 Scope of Study
- 1.7 Limitations of the Study
- 1.8 Definition of Terms
LITERATURE REVIEW
- 2.1 Introduction
- 2.2 Conceptual Review
- 2.3 Overview of Revenue Generation
- 2.4 Theoretical Framework
- 2.4.1 Tax Generation and Tax Administration
- 2.4.2 Personal Income Tax
- 2.4.3 Tax Avoidance/Evasion and Revenue Generation
- 2.4.4 Absence of Information Technology on Revenue Generation
- 2.4.5 Taxation and International Reporting Standard (IFRS)
- 2.4.6 Characteristics of Taxation and Taxes
- 2.4.7 Taxation Principles
- 2.5 Taxation on Economic Development
- 2.6 Features of a Good Tariff System
- 2.7 Nigerian Tariff History
- 2.8 Structure of Tariff
- 2.9 Tariff Authorities
- 2.9.1 Composition of the Board
- 2.10 Powers and Functions Of The Service
- 2.10.1 Functions of the Service
- 2.10.2 Technical Committee of Federal Board Internal Revenue Composition
- 2.10.3. Joint Tariff Board
- 2.11 Tariff Credit and Refund System
- 2.11.1 Tariff Refund
- 2.11.2 How to Claim Tariff Refunds
- 2.11.3 Statutory Instrument
- 2.12 Empirical Review
SYSTEM ANALYSIS AND DESIGN
- 3.1 Methodology Adopted
- 3.1.1 Problem Identification Using SSADM
- 3.2 Analysis of the Existing System
- 3.2.1 Dataflow of the Existing System
- 3.2.2 Disadvantages Of The Existing System
- 3.2.3 Weakness of the existing System
- 3.3 Analysis of the Proposed System
- 3.3.1 Data Flow Diagram of the Proposed System
- 3.3.2 Advantages of the Proposed System
- 3.3.3 Justification of the Proposed System
- 3.4 Functional Requirements
- 3.4.1 Use Case Diagram Of The Admin / User Privileges
- 3.5 Data Requirements
- 3.6 High Level Model of the Proposed System
SYSTEM DESIGN AND IMPLEMENTATION
- 4.1 Objectives of the Design
- 4.2 Cohesion and Decomposition High level Model
- 4.3 Control Center / Overall Dataflow Diagram
- 4.3.1 Proposed System Operation Flowchart
- 4.4 System Specification and Design
- 4.4.1 Input and Output Specification
- 4.4.2 Database Specification and Design
- 4.4.3 Data Dictionary
- 4.5 Choice and Justification of Programming Language
- 4.6 Program Documentation
- 4.7 Implementation Techniques
- 4.8 Programming Module Specification
- 4.8.1 Installation
- 4.9 Computer Hardware Minimum Requirement
- 4.10 Software Requirement
- 4.11 Personnel / User Training
SUMMARY, CONCLUSION AND RECOMMENDATION
- 5.1 Introduction
- 5.2 Summary
- 5.3 Conclusion
- 5.4 Recommendation
REFERENCES
APPENDIX A - “SOURCE CODE”
APPENDIX B - “OBJECT PROGRAM”
Disclaimer for Complete Material Utilization
The displayed research work titled "Design and Implementation of an E-Taxation System" is stated as a research guideline towards accomplishing your assigned project / seminar research work. All the research materials on this website are ONLY for research purposes and should be used as a guideline in developing your research work. For no reason should you copy word for word as projectlist.com.ng will not be liable for any who copied the material. By ordering the complete research guideline, it signifies that you've accepted our terms of service.
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