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DESIGN AND IMPLEMENTATION OF A COMPUTER BASED INCOME TAX

ABSTRACT

This research work explore the state methodology of tax payment or deduction, discovering the system, this research work therefore is aimed at automating the system to a computerized based one where the tax income will be computed and automatically deducted by the system based on the individual earns. In this research work a new system is designed which will solve the issues of tax deduction and promote tax payment by each individual to the government. In achieving this work the research will implement the work using visual basic as a choice of language in designing her work.  

 

CHAPTER ONE

1.0 INTRODUCTION

The Nigeria economy is in crisis. The situation has been made wise by sanctions imposed on Nigeria by leading western Nations to force a return to democratic rule. These developments had it telling effect on the states. The states government are particularly in hardest hit due to the reduction in their percentage share of the national revenue in federation account itself.

For some time now government have geared efforts towards minimizing her dependence on oil revenue. Two study groups are set up in 1991 to review the entire tax system to enhance its efficiency and revenue field. 

The importer government attaches to taxation has made it, that no annual budget is ever complete without introduction one tax measure or the other. The preventing situation of the state government has created an atmosphere of deep reflection and imagination in their attempt to booster and accelerate their internal revenue capacity.

The Board of internal Revenue, Enugu state have thus been reduced to an empty shall of what an ideal revenue board ought to represent input by government to the collection cost is virtually zero, but would want tax authorities to perform miracles. The life style/behaviour of the big shots in government are to say the least embarrassing this apathy by taxpayer tax officials affects yield. The entire globe is presently undergoing a technology revolution, which the computer system is at the center of it all. This automated machine, have finally introduce a standardized global acceptable information system known as information technology which is applied in various fields of human endeavour as Banks, Hospital, industries, Bill systems information Agencies, Aviation, Budgeting, Revenue collection and control, and if used in the Income Tax appraised system for small business operators, will improve the operation and information system of the Board of internal Revenue in the state.

The Oxford Advanced learner’s Dictionary by way of definition state that Tax is” (sum of ) money (to be ) paid by citizens (according to income, value of purchases, e.c.t)  to the covernment for public purposes”

The  Board of internal Revenue of the state have thus been reduced to an empty shell of what an ideal revenue board ought to represent.  Input by government to the collection cost is visually zero, but would want tax authorities to perform march’s.

Computerization of income tax  appraisal system for small business Operators will eliminate the manual system of operation in the old system. It will encomage quick storage and retrieval of information unnecessary duplication of data, which is witnessed on the old system, will be reduced.

 

1.1  BACKGROUND OF THE STUDY

the Board of internal Revenue is by law charged with the responsibility for assessing collecting and accounting for all taxes of Enugu state. The overall duties of assessment collection and accounting lie with the chairman of Board of internal Revenue and entire officers at both the headquarter and in the field.

Assessment itself involves the art of ascertaining the taxable income of eligible individual and eventual determination of the tax due from the ascertained income. 

 

1.2STATEMENT OF THE PROBLEM

In carrying out the duties of Board of internal Revenue there are some problems that are encountered in the income Tax office because of the manual process of handling records and information.

SOME OF THESE PROBLMS INCUDE

i.Lack of computer knowledge of the Taxable population of the state.

ii.Tax evasion and avoidance.

iii.Unco-operative attitude of other government departments and Americas

iv.misconception of the work of the Board and the living style of some of the leaders in government which make the tax paying individuals  to think that their tax is not properly utilized.

v.Lack of training for the officials of the board and non-utilization of available information.

vi.Lack of documents.

In the course of retrieving information of a particular document time is wasted searching through the heap of the files that contain information required. 

Therefore, a computerized income Tax Appraisal system for small Business Operators will improve the quality of information generated in the system.

 

1.3PURPOSE OF STUDY

The purpose of the study is to identify the problems involved in the Appraisal system of income Tax  for small business Operators and hence develop a computerized software to handle them.

 

1.4SCOPE OF THE PROBLEM

The task of income Tax Appraisal system varies from state to state. The scope of this work is therefore narrowed down to assessment for small business by the board of internal Revenue under auspices of Enugu state, which include the geographical area.

 

1.5OBJECTIVE OF STUDY

This project is primarily aimed at developing a computer Based income Tax Appraisal system for small Business Operators that will help in finding ways of making the Tax system effective and putting up measures that will help me government realize adequate funds for its development activities.

To achieve those aims, efforts will be made to 

1.Examine the income tax Appraisal system in Enugu state. 

2.Identify and the problems militating against effective tax assessment activities.

3.Analyze the problems and recommend solution for the resolution.


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