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 …

Procedure for Downloading the PDF (Docx) Material

Design and Implementation of an E-Taxation System can be downloaded by requesting the full set of materials at the project or seminar cost. The document will be sent via Microsoft Word (MS-Word) format via WhatsApp (e-mail) following payment confirmation.

Seminar Material Cost
₦3,000

Project Material Cost
₦5,000

Request Complete Material

Complete Material Chapters of Design and Implementation of an ETaxation System

Click here to request the Complete Material via WhatsApp including;

Preliminary Pages,
Chapter 1-5,
References and Appendix.

TABLE OF CONTENTS
PRELIMINARY PAGES

Title page
Approval page
Dedication
Acknowledgement
Table of Contents
Abstract
CHAPTER ONE

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

CHAPTER TWO

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

CHAPTER THREE

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

CHAPTER FOUR

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

CHAPTER FIVE

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.

Frequently Asked Questions (FAQ)

Can this topic “Small Scale Enterprise in Nigeria” be used for Business Administration and Management (BAM) Project?

Yes it can be utilized for research — A critical review of the most recent literatures on labour turnover and productivity was done. It was revealed that there is a significant relationship between labour turnover rates and labour performance. And that labour turnover affects company productivity level. But, welfare services in another way affect labour turnover rate. Also, the finding shows that productivity measurement has significant relationship with the company performance and growth. But despite the inherent disadvantages associated with labour turnover, it is also been use to maintain profitability during slimmer period. This study examines its implication on Nigeria organizations, using Evans medical plc as a case – study. Four hypotheses were formulated to test the relationship between labour turnover and productivity, performance and welfare service, and how measurement …

Is the topic “Effect of Cashless Policy on the Nigerian Economy” recommended for Economics Project?

Yes it is highly recommended — Cashless policy is the process of designating of financial transactions handled by means of credit cards, bank transfers and cheques, with no money handed from person to person. The study was carried out to investigate the Effect of Cashless Policy on the Nigerian Economy. In achieving this aim, the following specific objectives were laid out to determine the degree of the relationship between cashless policy and Nigerian economy and ascertain empirically the impact of cashless policy on Nigeria economic growth. The research design used in this report is descriptive design, utilizing questionnaire method to obtain information from the respondents for this project. A total of 300 (three hundred) respondents were selected for this study to represent the entire population of …

Can the material for “The Marketing of Ginger in Kaduna State, Nigeria” be used as a guide for Agricultural Engineering (AE) Project?

Yes it can be used — This study dealt on the economic analysis of ginger (Zirrgiher. qf~cinnleIi) marketing in Kaduna State, Nigeria. The specific objectives were to determine the situation of the domestic market, and type of intermediaries involved; to ascertain and determine the channels and marketing margin for ginger, to determine the volume, destination and value of exports and derive policy implications based on the research findings. Purposive sampling method was used to select three local government areas from Southern Kaduna for the study. The local government areas and markets selected were Kagarko, Kachia and Jaba. The reason being that these three local government areas were those with the largest markets for ginger in the state. Meanwhile, random sampling technique was used to select 60 producers …

Can this topic “Food Poisoning, It’s Causes, Effect and Control” be used for Microbiology Project?

Yes it can be utilized for research — In the environment, there are polluting substances that can cause adverse reactions in human beings when entering the body through different ways (ingestion, inhalation, injection, or absorption). The main pollutants can be poisons, chemical compounds, toxic gases, and bacterial toxins. These can be found in different places and their effects depend on the dose and exposure time. Furthermore, food borne diseases (FBDs) can cause disability; these diseases can be caused by toxins produced by bacteria or other toxic substances in the food, which can cause severe diarrhea, toxic shock syndrome, debilitating infections such as meningitis and even death. FBDs are transmitted through food contaminated with pathogenic microorganisms that have multiple factors of virulence, which gives them the ability to cause …

Is the topic “Studies on the Genetic Pathway and Selection Response for Increased Fruit Size and Yield in Tomato (Solanum Species) Using a Modified Three - Way Cross” recommended for Agricultural Engineering (AE) Project?

Yes it is highly recommended — Modified three − way crosses involving advanced interspecific tomato hybrids (F12) and commercially cultivated tomato varieties namely Supersteak (S), Beef (Florida) (BF) and Plumb (Rio grande) (PR) were made to generate F1 hybrids. The F1 hybrids were crossed to both the pollen and seed parents to produce the backcrosses and were also allowed to random mate to produce the F2 and F3 populations. The parents, F1s, F2s, F3s and backcrosses were evaluated under rainfed conditions. Floral trait analysis and genomic analysis using Single Nucleotide Polymorphisms (SNPs) markers of the quantitative trait loci (QTL) underlying fruit size in tomato were also performed. The Analysis of Variance (ANOVA) on agronomic, yield, floral and fruit traits showed significant differences (P = 0.05) among the …

Can this topic “Beyond Corporate Social Responsibility: Created Shared Value and Sustainable Development” be used for Social Development Project?

Yes it can be utilized for research — The paper examines the paradigm shift in business sustainability strategy from corporate social responsibility (CSR) to created shared value. The created shared value as a revolutionary strategic management thinking is defined as the policies and operating practices that enhance the competitiveness of a company while simultaneously advancing the economic and social conditions in the communities in which it operates. It is expected to change the corporate mindset where they spend some money in philanthropic activities (a mere lip-service by corporations to placate societal disgruntlement) without sincerely trying to make a change in the society. It is also to revise the mental models that have constrained management thinking for years to improving competitive context and economic progress of business by companies’ …

Can the material for “Intergovernmental Relations and the Practice of Federalism in Nigeria” be used as a guide for Public Administration (PA) Project?

Yes it can be used — NIGERIAN FEDERALISM and Intergovernmental relation is dated back to the colonial era. However, a trace of the Nigerian federation shows that the relationship between the central and state, state and state, federal state and local government and local government and local government have been that of competition tensions and conflicts occasioned by the diversify historically, linguistically, culturally, religious, and otherwise in the management of their jurisdictional power, fiscal policies, administrative mechanism and finally their legislative Intergovernmental affairs. But this competition, tensions and conflicts can be mixed through federal-state-local, state-local and local-local and state-state, federal-local-bargaining interactions and cooperation adopted by the various tiers of government in Nigeria as the case in the United State. …

Can the material for “The Role of Stock Market in the Growth of Nigerian Economy” be used as a guide for Economics Project?

Yes it can be used — This study attempts to investigate the Role of the Stock Market in the Growth of the Nigerian Economy spanning through 1980 − 2010. The broad objective of this work is to ascertain the role of the stock market in output growth in Nigeria using Market Capitalization as a proxy for the stock market taking cognizance of some intervening variables. This was evaluated using OLS Method. It was observed that market capitalization has a significant impact on economic growth as well as the latter Granger Causing the former. There are also other variables that are modeled alongside market capitalization that affect the output of Nigeria. The policy recommendation in this work centres on deliberate attempts by the government and every agent …

Can the material for “Analysis of Some Mineral Content of Coconut Water” be used as a guide for Microbiology Project?

Yes it can be used — The mineral content of different cultivars of the endosperm tissues of coconut samples commonly available in some parts of Nigeria were collected and analyzed for Fe, Zn, Ca and Mg by atomic absorption spectrophotometric techniques, while Na and K were determined by Flame photometric techniques. Coconut water is one of the world's most versatile natural products. This refreshing beverage is consumed worldwide as it is nutritious and beneficial for health. The aim of the study is to analyze some mineral content of coconut water. In achieving this aim, the following specific objectives were laid out to analyze the levels of sodium, potassium, calcium, iron, zinc and magnesium in the coconut water, and provide information that will educate the consumers on …

Can the material for “The Effect of Discovery Teaching Method on the Achievement of Biology Students in Senior Secondary Schools” be used as a guide for Education Project?

Yes it can be used — The study was carried out to investigate the effect of guided discovery method (GDM) on the academic achievement of senior secondary school students in Biology. A quasi experimental design was adopted for the study. The study was carried out in Makurdi metropolis. The population of the study was 2239 SS2 students from co-educational schools in Makurdi. The sample consisted of 100 biology SSS2 students which were randomly composed. Pre-test and Post-test were used for data collection. An expert validated the instruments. Mean score was used to answer the research questions and the research hypothesis was test using ANCOVA statistic at 0.05 level of significance. The major findings from the study revealed that the use of guided discovery method in teaching had …