An Online Tax Management System

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AN ONLINE TAX MANAGEMENT SYSTEM FOR TAXIS

IN KAMPALA

CASE STUDY: KAMPALA CAPITAL CITY AUTHORITY

BY

THEMBO JIMMY

[IT TECHNICIAN KYAMBOGO UNIVERSITY]


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TABLE OF CONTENTS

LIST OF FIGURES ........................... .......................... .......................... ......................... ........................ vi

LIST OF ABBREVIATIONS .......................... ......................... .......................... ......................... ......... viii

ABSTRACT ......................... .......................... .......................... ......................... .......................... ........... ix

CHAPTER ONE ..................................................................................................................................... 1

INTRODUCTION ......................... .......................... .......................... ......................... .......................... ... 1

1.1 Background of the study ....................... ......................... ........................... ......................... ................ 1

1.2 Case study description ............................................... .......................... ......................... ..................... 2

1.3 Problem Statement ....................... .......................... .......................... ......................... ......................... 2

1.4 Project Objectives ........................ .......................... .......................... ......................... ......................... 3

1.4.1 General Objective .......................... .......................... ......................... .......................... .................... 3

1.4.2 Specific Objectives ......................................... ......................... ........................... .......................... .. 3

1.5 Scope of the study ............................................................................................................................. 3

1.6 Justification of the Study....................... ......................... ........................... ......................... ................ 3

CHAPTER TWO .................................................................................................................................... 5

LITERATURE REVIEW ........................................................................................................................ 5

2.1 Introduction ....................................................................................................................................... 5

2.2 Components of information systems ............. .......................... ......................... ........................... ....... 6

2.2.1 Hardware ........................................................................................................................................ 6

2.2.2 Software ......................................................................................................................................... 6

2.2.3 Data ......................... .......................... ......................... ........................... ......................... ................ 7

2.2.4 People ........................ .......................... .......................... ......................... ........................... ........... 7

2.2.5 Procedures ...................................................................................................................................... 7

2.2.6 Database ........................ ......................... .......................... ......................... ........................... ....... 7

2.3 Types of information systems ............................................. ......................... .......................... ............ 7


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2.3.1 Transaction processing system (TPS) ....................................... .......................... ........................... .. 7

2.3.2 Decision support system (DSS): .......................... .......................... ......................... ......................... 8

2.3.3 Executive information system (EIS): ........................ ......................... .......................... .................... 8

2.3.4 Office automation system (OAS): ................................................................................................. 8

2.4 How Information Systems Work ........................ .......................... ......................... .......................... ... 9

2.5 Application of Information Systems ....................... .......................... ......................... ......................... 9

2.6 Conclusion ........................................................................................................................................ 9

CHAPTER THREE ............................................................................................................................... 11

METHODOLOGY ................................................................................................................................ 11

3.1 Introduction ..................................................................................................................................... 11

3.2 System study ................................................................................................................................... 11

3.2.1 Questionnaire................................................................................................................................ 11

3.2.2 Interviews ..................................................................................................................................... 12

3.3 Analysis .......................................................................................................................................... 12

3.4 System Development ........................ .......................... ......................... .......................... .................. 13

3.5 System Requirements ...................................................................................................................... 13

3.5.1 Functional requirements ......................... ......................... .......................... ......................... .......... 13

3.5.2 Non-Functional requirements .......................... .......................... ......................... .......................... . 14

CHAPTER FOUR ................................................................................................................................. 15

SYSTEM DESIGN AND IMPLEMENTATION .......................... .......................... .......................... ..... 15

4.1 Overview ......................................................................................................................................... 15

4.2 System Design Strategies ........................... ......................... .......................... ......................... .......... 15

4.3 A physical Entity Relationship Diagram........................................... ......................... ....................... 15

4.4 Physical Database Design .......................... ......................... .......................... ......................... .......... 16

4.5Logical Entity Relationship Diagram............................................................................................. 18

4.6Data Flow diagrams ........................................................................................................................ 19

4.6.1Context Data Flow diagram ........................................................................................................ 19


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4.6.2Level 1 Logical Data flow Diagram ............................................................................................. 20

4.7 System Implementation ................................................................................................................... 21

4.7.1 Implementation Requirements ......................... .......................... ......................... .......................... . 21

4.7.2 Program Execution sequence .................................. ........................... ......................... .................. 21

4.8 System Testing and validation ......................... .......................... ......................... .......................... . 30

CHAPTER FIVE ....................... ......................... .......................... ......................... ........................... ..... 32

DISCUSSION, CONCLUSION AND RECOMMENDATIONS............................. .......................... ..... 32

5.1 Discussion ....................................................................................................................................... 32

5.2 Conclusion ...................................................................................................................................... 32

5.3Recommendation ......................... .......................... .......................... ......................... ....................... 33

REFERENCES...................................................................................................................................... 35

APPENDICES ...................................................................................................................................... 36

Appendix A: Interview Guide Questions .......................... ......................... .......................... .................. 36

Appendix B: Questionnaire ........................ ......................... ........................... ......................... .............. 37


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LIST OF TABLES

Table 1 showing taxi details .................................................................................................................. 17

Table 2 showing driver details .............................................................................................................. 17

Table 3 showing Owners Details ............................................................................................................ 18

Table 4 showing Payment details........................................................................................................... 18


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LIST OF FIGURES

Figure 2.1 showing a management information system ................................................................6

Figure 2.2 showing the working of information system ................................................................9

Figure 4.1 shows a physical Entity Relationship diagram. ......................................................... 16

Figure 4.2 shows a logical Entity Relationship diagram. ........................................................... 19

Figure 4.3 shows a context diagram of the Tax Management System. ........................................ 20

Figure 4.4 Shows a Level 1 diagram of the Tax Management System. ....................................... 21

Figure 4.5 Shows the welcome page of the Tax Management System ......................................... 22

Figure 4.6 Shows administrators login page. ........................................................................... 23

Figure 4.7 Shows the administrators home page. ...................................................................... 23

Figure 4.8 shows the admin change password form. .................................................................. 24

Figure 4.9 Shows a database configuration form. ...................................................................... 24

Figure 4.10 Shows the add user form for the Tax Management System. ..................................... 25

Figure 4.11 Shows the delete user form for the Tax Management System. ................................. 25

Figure 4.12 shows the update user form for the Tax Management System. ................................. 26

Figure 4.13 shows the user login form for the Tax Management System. ................................... 26

Figure 4.14 shows the user Home page for the Tax Management System. .................................. 27

Figure 4.15 Shows the Edit Drivers form for the Tax Management System ................................ 27

Figure 4.16 Shows the Record view on Edit Drivers form. ......................................................... 28

Figure 4.17 Shows the Edit Owners form for the Tax Management System. ............................... 28

Figure 4.18Showsthe update facility on Edit Owners form. ....................................................... 29


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Figure 4.19 Shows the edit payment adding form. Form ........................................................... 29

Figure 4.20 shows the view page on Edit Payments form. .......................................................... 30

Figure 4.21 Shows the Edit Taxis form for the Tax Management System. .................................. 30


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LIST OF ABBREVIATIONS

KCCA: Kampala Capital City Authority

CASE: Computer-Aided Software Engineering

H/W: Hardware

S/W : Software

DBMS : Database Management System

DFD : Data Flow Diagram

DSS: Decision Support Systems

ERD: Entity Relationship Diagram

FK: Foreign Key

EIS: Executive Information SystemGDS: Global Distribution System

GUI: Graphical User Interface

HTML: Hypertext Markup Language

CSS: Cascading Style Sheets

MHz: Mega Hertz

MIS: Management Information Systems

PHP: Hypertext Preprocessor

PK: Primary Key

RAM: Random Access Memory

TPS: Transaction Processing Systems
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ABSTRACT

Today, tax considerations impact virtually every aspect of business operations. Tax experts

constantly monitor changes in the tax laws and analyze how they affect you and yourorganization

This report is a summary of the study that was undertaken to develop and implement an online

Tax management system. The Tax Management system developed in this project was developed

using Php, java script and html as the programming languages and Mysql as the database

Management system. The researcher reviewed the literature of Management information systems

in chapter two and explored the advantages and limitations of Tax management systems in real

life situations.

The researcher used interviews and questionnaire methods during the data collection phase, these

data collection methods helped the researcher to better understand the existing system in use.

Case tools and data flow diagram were used during the development process to simulate the

process of Tax management. The outcome of the study was an online Tax Management system

tested and implemented in the case study Kampala Capital City Authority


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CHAPTER ONE

INTRODUCTION

1.1 Background of the study

Today, tax considerations impact virtually every aspect of business operations. Tax experts

constantly monitor changes in the tax laws and analyze how they affect you and your

organization.

Computerized, integrated tax information systems represent the central data station, which fuels

almost all daily operations of modern Tax Administrations anywhere in the world. However, tax

administrators in many organizations still have to cope with paper-based, largely manual tax

information systems or, at best, with data systems supported by very limited, outdated and

inadequate computer hardware and software. (Arturo A. Jacobs, 2004).

Early efforts to modernize tax information systems of organizations through projects financed by

international development agencies always present a mix of special challenges and needs which,

in the opinion of the researcher, are not always well addressed in the design stage, for a variety

of reasons cited below. Foremost among vital tools which are often missed are some tools which

can best support tax administrators operational needs under particular situations which confront

them. (Arturo A. Jacobs, 2004).

In almost all organizations, tax administrators are being forced to continually modernize their

existing computerized information systems to meet the challenges of increased public demand

for services, of flat or decreased budgets, of required increases in productivity, and of increased

requirements to maximize revenue to fund government operations.

To try to meet all these demands, tax administrators have been fast embracing many

technological advances used in the private sector, such as electronic commerce, interactive

telephone systems, and the capture of data by the scanning or imaging of paper documents. Tax

authorities have been quickly moving to redesign their basic business processes and to rapidly

implement electronic receipt, processing and delivery methods. However to other organization a


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move in the technology to embrace tax management is a journey in the unknown direction and

KCCA is one of these organizations which still relay on a manual system to manage its taxes

A tax is a compulsory financial contribution imposed by a government to raise revenue, levied

on the income or property of persons or organizations, on the production costs or sales prices of

goods and services,

A tax management information system is a type of information system used to help set and

manage tax processing and meet the tax requirements. Many software systems now provide

"wizards" which walk the user through the process as efficiently and accurately as possible.

(Finance, 2012)

1.2 Case study description

Kampala Capital City Authority (KCCA) is the legal entity, established by the Parliament; it is

responsible for the operations of the capital city ofKampala in Uganda. It replaced the former

Kampala City Council (KCC). KCCA is headed by the executive director who is charged with all

executive functions of managing Kampala City

Kampala Capital City Authority;The Authority is a corporate body with perpetual succession and

may sue and be sued in its corporate name and do, enjoy or suffer anything that may be done,

enjoyed or suffered by a body corporate.The Authority is the governing body of the Capital City

and administers Capital City on behalf of the central government. KCCA today uses a manual

system of tax management for taxis. This system is slow and its hard to quickly track those taxis

which have paid taxes and those that havent paid, hence the research took out to design an

online tax management system for taxis with focus on KCCA

1.3 Problem Statement

The existing system is manual; this system is slow, prone to errors and its hard to track those

taxis which have paid and those which havent paid the taxes. This makes the whole return form

taxes low.
http://en.wikipedia.org/wiki/Capital_cityhttp://en.wikipedia.org/wiki/Kampalahttp://en.wikipedia.org/wiki/Ugandahttp://en.wikipedia.org/wiki/Ugandahttp://en.wikipedia.org/wiki/Kampalahttp://en.wikipedia.org/wiki/Capital_city


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1.4 Project Objectives

1.4.1 General Objective

To develop a tax management information system, for taxis in Kampala

1.4.2 Specific Objectives

i. To study the existing tax management system in Kampala identifying its weaknesses andstrengths

ii. To design an online tax management system for taxisiii. To implement a tax management system for KCCAiv. To test and validate the tax management information system

1.5 Scope of the study

System scope

The developed system facilitate online checking of tax defaulters; provide a database for those

taxis which have already paid their taxes and those which havent yet paid. The system will also

calculate monthly tax collection and produce a receipt after every payment.

Time scope

The system was designed and implemented within two months. During this period the researcher

collected data about the existing system, specified user and system requirement and designed and

implemented the new KKCA online tax management system

1.6 Justification of the Study

If computerized, integrated tax information systems are to be accepted and viewed as successful,

tax administrators and support personnel must feel that there are great benefits provided to them.

The effective functionality of a computerized system for tax administration can only be

accomplished if there is a careful and detailed definition of the users requirements for the

applications tailored to each organization. If adopted and implemented the e-tax system provides

the following advantages;


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i. A computerized tax system will supports and simplifies the overall function of taxadministration,

ii. The system will provide faster access to information for its main usersiii. The system will identify taxpayers, who are not in compliance with tax regulationiv. It will produce reports in a manner more timely than the manual systemsWith all these advantages then the design and implementation of an online taxa management

system is ultimately non-questionable.


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CHAPTER TWO

LITERATURE REVIEW

2.1 Introduction

Sophistication of modern database technology is a result of a decades- long evolution in data

processing and information management. Data access technology has developed from the

primitive methods of the fifties to the powerful integrated systems of today. Early data

processing system performed clerical tasks that reduced paper handling. More recent systems

have expanded to production and management of information, which has come to be viewed as

a vital customer resource. New technology such as object- oriented databases and client / server

platforms address new problems and are more powerful systems and as every business take to

the web to promote their business idea so is KCCA

A management information system (MIS) provides information that is needed to manage

organizations efficiently and effectively. Management information systems involve three

primary resources: people, technology, and information or decision making. Management

information systems are distinct from otherinformation systems in that they are used to analyze

operational activities in the organization. Academically, the term is commonly used to refer to

the group of information management methods tied to the automation or support of human

decision making for example decision support systems, expert systems, and executive

information(Wikipedia, 2012)

Managementinformationsystem(MIS) refers broadly to a computer-based system that provides

managers with the tools for organizing, evaluating and efficiently running their departments. In

order to provide past, present and prediction information, an MIS can include software that

helps in decision making, data resources such as databases, the hardware resources of a system,

decision support systems, people management and project management applications, and any

computerized processes that enable the department to run efficiently.
http://en.wikipedia.org/wiki/Information_systemhttp://en.wikipedia.org/wiki/Information_systemhttp://en.wikipedia.org/wiki/Decision_support_systemhttp://en.wikipedia.org/wiki/Expert_systemhttp://en.wikipedia.org/wiki/Executive_information_systemhttp://en.wikipedia.org/wiki/Executive_information_systemhttp://www.webopedia.com/TERM/S/software.htmlhttp://www.webopedia.com/TERM/D/database.htmlhttp://www.webopedia.com/TERM/H/hardware.htmlhttp://www.webopedia.com/TERM/D/decision_support_system.htmlhttp://www.webopedia.com/TERM/A/application.htmlhttp://www.webopedia.com/TERM/A/application.htmlhttp://www.webopedia.com/TERM/D/decision_support_system.htmlhttp://www.webopedia.com/TERM/H/hardware.htmlhttp://www.webopedia.com/TERM/D/database.htmlhttp://www.webopedia.com/TERM/S/software.htmlhttp://en.wikipedia.org/wiki/Executive_information_systemhttp://en.wikipedia.org/wiki/Executive_information_systemhttp://en.wikipedia.org/wiki/Expert_systemhttp://en.wikipedia.org/wiki/Decision_support_systemhttp://en.wikipedia.org/wiki/Information_systemhttp://en.wikipedia.org/wiki/Information_system


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Figure 2.1 showing a management information system

2.2 Components of information systems

2.2.1 Hardware

OBrien (2001) defines hardware as individual physical devices and material used in information

processing. Specifically, it includes not only machines like computers but also data media i.e. all

tangible objects on which data are recorded from sheets of paper to magnetic disks. Others

include keyboards, mouse, printers, scanners etc.

2.2.2 Software

Rochester et al., (1996) assert that software includes all sets of information processing

instructions and it comprises of different types of programs that enable the hard ware to carryout

different tasks. Soft wares are further categorized software into system software and

Applications software.

System software is concerned with keeping the computer system working while Application

software is the general purpose or written for a specific task like stock control. It may be written

using a programming language or more general purpose piece of software such as database.


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2.2.3 Data

Rochesteret al., (1996) defines data as all raw and unprocessed facts that can readily be used.

Cleary no database system can exist without data. The basic factor upon an organizations

processing and information needs are founded. Data elements and relationships must be precisely

defined and the definitions must be accurately recorded in the data dictionary.

2.2.4 People

According to OBrien (2001), these are required for the operation of all information systems.

They include end-users and information system specialists. End-users are people who use an

Information System. The information system specialists help in the development and operation

of information system. They include system analysts, programmers, computer operators and

others.

2.2.5 Procedures

These are set of instruction about how to combine the above components in order to process the

information and generate the desired output. They consist of the way how to log on to the

DBMS, use of different forms and manipulations throughout the project.

2.2.6 Database

According to the Introductory Microsoft Access 2002 by Merril Wells defines Database as a

collection of non-redundant data, which can be shared by different application systems. Or

database is a collection of data as well as programs required to manage that data.

2.3 Types of information systems

2.3.1 Transaction processing system (TPS)

These collect and store information about transactions, and controls some aspects of transactions.

A TPS is a basic business system. It is often tied to other systems such as the inventory system

which tracks stock supplies and triggers reordering when stocks get low; serves the most

elementary day-to-day activities of an organization; supports the operational level of the


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business;supplies data for higher-level management decisions (e.g. MIS, EIS)and provides data

which is summarized into information by systems used by higher levels of management

(Remenyi D & Sherwood-Smith M, 1999)

2.3.2 Decision support system (DSS):

Helps strategic management staff (often senior managers) make decisions by providing

information, models, or analysis tools. For support of semi structured and unstructured decisions

(structured decisions can be automated). Used for analytical work, rather than general office

support. They are flexible, adaptable and quick. The user controls inputs and outputs. They

support the decision process and often are sophisticated modeling tools so managers can make

simulations and predictions. (Seddon P, 2001)

2.3.3 Executive information system (EIS):

Also known as an Executive Support System (ESS), it provides executives information in a

readily accessible, interactive format. They are a form of MIS intended for top-level executive

use. An EIS/ESS usually allows summary over the entire organisation and also allows drilling

down to specific levels of detail. They also use data produced by the ground-level TPS so the

executives can gain an overview of the entire organisation. Used by top level (strategic)

management. They are designed to the individual. They let the CEO of an organisation tie in to

all levels of the organization. They are very expensive to run and require extensive staff support

to operate (Hirschheim R & Smithson S 1988)

2.3.4 Office automation system (OAS):

OAS provides individuals effective ways to process personal and organisational data, perform

calculations, and create documents. For example word processing, spreadsheets, file managers,

personal calendars, presentation packages. They are used for increasing personal productivity

and reducing "paper warfare". OAS software tools are often integrated for example Word

processor can import a graph from a spreadsheet and designed for easy operation.(Cronholm S

&GoldkuhlG, 2002)


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2.4 How Information Systems Work

Figure 2.2 showing the working of information system

The information system works using three basic activities input (raw data), Processing and

output (information).The raw data is fed into the system; the system mainly operates behind the

scenes and transforms the raw data into meaningful information that is used in management

decisions

2.5 Application of Information Systems

The scenario of a computer-based MIS outlined is a far cry from the earlier manually operated

systems where transactions had to be entered, processed and reports prepared by hand. Suchmanual systems typically needed weeks to generate reports and were also vulnerable to errors at

several different points. Computers, on the other hand, could process vast quantities of data

doing elaborate analyses and generates reports in almost in no time.

Information system has been applied in many fields;in universities to handle admission through

admission information system, in airlines through airline reservation system, in banks through

transaction information systems; in shops records information system

2.6 Conclusion

Businesses need information for taking sound decisions in different situations, for identifying

and solving problems and for exercising control over all aspects of operations. Before the

appearance of computer information systems, these tasks were mainly based on keen observation

Input

Processing

Classify

Arrange

Calculate

Output

Feed back


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and well-developed intuition or hunches. Modern information system management makes it

possible to supplement the observations and intuition with solid analytical details.

An information system is more than hardware or software. The most integral and important

components of the system are the people who design it, maintain it, and use it. While the overall

system must meet various needs in terms of power and performance, it must also be usable for

the organization's personnel. If the operation of day-to-day tasks is too daunting for the

workforce, then even the most humble of aspirations for the system will go unrealized.


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CHAPTER THREE

METHODOLOGY

3.1 Introduction

The methodology describes the procedures, tools, techniques that were employed to achieve the

specific objectives of the Tax management information system. It involved requirement

determination, requirement analysis, system design, implementation, testing and validation. This

approach below describes the following sequence of these steps.

3.2 System study

This was carried out on the existing system. It helped to identify the weaknesses and the

strengths of the existing system. To achieve this, the researcher used a number of data collection

methods and among them were;

3.2.1 Questionnaire

The researcher used this method to gather views about the existing system from the users of the

system. Questionnaires were distributed to taxi drivers who are the current beneficiary of the

manual system in place. The questionnaire were later picked from them and analyzed. This

helped the researcher to get an insight about the existing manual system from the users

perspective.

Advantages of this method were;

i. It resulted into a wide range of views from different users about the system in use andthis better helped the researcher to fully understand the current manual system.

ii. This method provided clear mind facts about the current system and this helped theresearcher in understanding fully the weaknesses and strength of the system in use

However this method had its disadvantages and these were;

i. Some handwriting were unreadableii. Some views deviated from the question

Because of these disadvantages the researcher used a second method in order to better

understand the current system.


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3.2.2 Interviews

These were carried out on Kampala City Authority staffs who are administering the existing

system. Appointments were made with KCCA staff and an agreed date was set on which the

interview were to be held. A set of predefined interview guide was set by the researcher to

guide her in the course of the interview

This method had the following advantages;

i. The researcher was exposed to firsthand information from the current administrators ofthe current system; this helped the researcher to get the feel of the current system

ii. The researcher was able to ask follow up questions and this helped her to gain moreinsight into the current system

Disadvantages of this method

i. This method was time consuming and tiresome since it involved interviewing a bignumber of KCCA staff

ii. Some of the interviewees didnt show up for the interview

In this section the researcher achieved her fist objective of studying the current system,

identifying its weaknesses and strength.

3.3 Analysis

After the study of the existing system the following weaknesses where identified.

i. The current system being partially computerized is very slow especially due to increasein the number of Taxis in Kampala

ii. The system is very insecure, with no logging system to track changes and secure theinformation from access by unauthorized users

iii. The systems in use is manual, therefore data transfer are difficult, and results into dataredundancy and misplacement of records.

iv. Data is distributed in several files which make it hard to trace the particular record of ataxi.


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3.4 System Development

From the analysis of the information collected using the various data collection techniques, the

researcher was able to deduce the system requirements. The new system was to be fully

computerized and online. To improve speed security measures like strong password systems andlogging methods were to be employed in the new system.

The system was to be web-based hence simplifying need for data transfer, eliminating data

redundancy and simplifies data backup processes. With this the researcher archived his second

objective.

The system was developed using web design tools including; HTML for the visible components

of the web pages, CSS for formatting the visible components to create some form of consistencein them, PHP from pre-processing at the server side and JavaScript which does client side

processing and animations. It was developed from a windows environment using a server known

as WAMP which includes different modules; Apache web server to host the WebPages, MySql

server for database operations and a PHP server on a windows environment on a local host. With

this the researcher was able to achieve the third objective.

3.5 System Requirements

3.5.1 Functional requirements

These are the requirements that the system cannot do without. They enable the system carry out

its core functions.

System should record all information concerning Taxies in Kampala. System should be able to manipulate all Tax Calculation involved during its

administration.

System should have enough security from the outside community on the internet. System should be able to produce receipts for people who have made payments. System should provide reports for the administrators to follow up. The system should provide security measures to unauthorized users.


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3.5.2 Non-Functional requirements

These are the enhancements in the system that the system can otherwise do without.

The system should provide analysis capabilities so as to follow the trends of theoperations.

System should provide confirmation messages such as Record successfully updated sothat the used can know when something goes wrong.

The system should be easy to learn with nice interfaces. The system should provide simplified backup and recovery functionalities.


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CHAPTER FOUR

SYSTEM DESIGN AND IMPLEMENTATION

4.1 Overview

This chapter focused on the strategies that were used to design the system and how the system

was actually implemented for testing purposes.

4.2 System Design Strategies

These were the different techniques used to design the tax management system for KCCA.

4.3 A physical Entity Relationship Diagram

This was designed to be used in the development of the systems database. The Diagram indicates

the actual relationships between the Entities.


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Figure 4.1 shows a physical Entity Relationship diagram.

4.4 Physical Database Design

I. taxitb Table

The table is used to store information regarding the taxies in Kampala

Field Name Data Type Description

Taxi_pno varchar(25) Taxi plate number

Color varchar(25) The color of the taxi

Date_added date Date the record was added

Route varchar(25) Route taken by the taxi


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Owner_id varchar(10) Owners identity

Driver_id varchar(7) Drivers identity

Comment varchar(50) A comment regarding the taxi

Table 1 showing taxi details

II. drivertb tableThis is the table that is used to store the data concerning the details of the taxi drivers in

Kampala.


driver_id varchar(7) Drivers Identity

dr_name varchar(25) Drivers names

d_o_b date Drivers date of birth

Residence varchar(15) Place of residence of the driver

Address varchar(15) The address of the driver

tel_no varchar(10) The telephone number of the driver

date_added date The date the record was added

Table 2 showing driver details

III. ownertb TableTable is used to store record concerning the details of taxi owners in Kampala


owner_id varchar(10) Owners identity

owner_name varchar(25) Owners names

d_o_b date Date of birth of owner

h_district varchar(15) Home district of owner

residence varchar(25) Place of residence of the owner

contact varchar(25) Contact number of the owner


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date_added date The date the record was added

comment varchar(50) A comment regarding the owner

Table 3 showing Owners Details

IV. paytb tableThis is used to store the information regarding the payments made to KCCA by a given taxi from

Kampala.


R_no int(11) Receipt number

taxi_pno varchar(25) Taxi plate number

driver_id varchar(7) Drivers identity

owner_id varchar(10) Owners identity

Amount varchar(25) Amount paid

Month varchar(12) Month paid for

Balance varchar(25) Balance remaining

date_added date The date for adding the record

Table 4 showing Payment details

4.5Logical Entity Relationship Diagram

This was generated after the design of the database using a special tool to show the final database

schema.


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Figure 4.2 shows a logical Entity Relationship diagram.

4.6 Data Flow diagrams4.6.1 Context Data Flow diagram

This is a logical representation of the system and the data that flows between it and the external

entities.


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Figure 4.3 shows a context diagram of the Tax Management System.

4.6.2 Level 1 Logical Data flow DiagramThis is a decomposition of the main system into subsystems that make it up. The decomposition

enables better understating of the system


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Figure 4.4 Shows a Level 1 diagram of the Tax Management System.

4.7 System Implementation

This sub chapter describes how the system was implemented for testing purposes using test datacollected at KCCA.

4.7.1 Implementation Requirements

The Tax Management System must be installed on the following Hardware and Software

platforms so as to function properly.

The system being web based should be installed on a Linux base web server for more security

though windows based servers may also be used. System should have a storage capacity not less

than 80 GB which should be able to increase as demand arises. The client system can run any

operating system and should have an internet connection of not less than 512 KB of download

and 128 KB of upload.

4.7.2 Program Execution sequence

This describes the steps gone through when running the system has been installed on the webserver.

I. Welcome web pageThis appears when the system URL is run in the address bar of when the system is searched on

the internet and its link selected. The page provides links to the KCCA website the Admin side

and the users side. This is so because the admin and the users perform totally different tasks and

some users may be interested in the website instead.


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Figure 4.5 Shows the welcome page of the Tax Management System

II. Administrators login pageThis is used to verify the administrator when logging in to the system


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Figure 4.6 Shows administrators login page.

III. Administrator home pageThis is the page that the administrator uses to select particular tasks to perform as regards to

system configuration and initial installation.

Figure 4.7 Shows the administrators home page.

IV. Change admin password formThis is used by the administrator to change his password frequently for security reasons.


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Figure 4.8 shows the admin change password form.

V. Database configuration formThis is purposely for configuration of the system during installation or in case connection errors

are experienced. The form enables portability of the system.

Figure 4.9 Shows a database configuration form.

VI. Add User form


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This is used to add users to the system.

Figure 4.10 Shows the add user form for the Tax Management System.

VII. Delete User formThis is used to delete users from the system when they no longer need to login in to the system.

Figure 4.11 Shows the delete user form for the Tax Management System.

VIII. Update User FormThis is used to update the User credentials to maintain system security


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Figure 4.12 shows the update user form for the Tax Management System.

IX.

User Login form

This is used to verify users credential as they login into the system

Figure 4.13 shows the user login form for the Tax Management System.

X. User Home pageThis is the page that the user is directed to on logging in. it has user related options for the user.


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Figure 4.14 shows the user Home page for the Tax Management System.

XI. Edit Drivers FormThis contains facilities for managing the data that relates to the Drivers of taxis in Kampala. It

contains facilities for adding, deleting, updating and viewing the records in the system.

.

Figure 4.15 Shows the Edit Drivers form for the Tax Management System


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Figure 4.16 Shows the Record view on Edit Drivers form.

XII. Edit Owners FormThis is also used to manage the information concerning owners of taxis in Kampala. It also has

facilities for adding, deleting, updating and views record of owners.

Figure 4.17 Shows the Edit Owners form for the Tax Management System.


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Figure 4.18Showsthe update facility on Edit Owners form.

XIII. Edit Payments FormThis is used to edit the contents of the paytb table in terms of adding deleting updating and

viewing payments made bay taxi drivers to KCCA.

Figure 4.19 Shows the edit payment adding form. Form


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Figure 4.20 shows the view page on Edit Payments form.

XIV. Edit Taxis FormThis contains the facilities used to manipulate the data concerning taxis in Kampala.

Figure 4.21 Shows the Edit Taxis form for the Tax Management System.

4.8 System Testing and validation

This involved testing the system in order to correct errors or remove defects that may arise. This

stage involved testing the source code to make sure that it produced the expected and desired

results when subjected to a set of predefined conditions.


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It was subdivided into three major phases, that is, unit testing, system testing and user

acceptance testing. Under unit testing, specific parts of the source code were tested. Emphasis

was put on the website-database connections to ensure that information sent by a user from the

web page form reaches the systems database. System testing involved putting the entire software

to test. This was to find out whether or not the functional requirements of the system have been

efficiently and effectively integrated and satisfied. Finally User acceptance testing was done; this

was a key factor for the success of the system performance.

The system was validated by running it concurrently with the current manual system the results

of the two systems were compared and matched. Errors were identified and corrected this helped

in validating the system. The researcher achieved her last objective


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CHAPTER FIVE

DISCUSSION, CONCLUSION AND RECOMMENDATIONS

5.1 Discussion

In an ever-evolving industry, public sector revenue authorities are faced with unprecedented

demands to increase efficiency and effectiveness. At the same time, the ups and downs of a

global economy have decreased revenue collections and stretched their resources to the limit.

Revenue authorities are pressed to continually manage the impact of policy changes, generate

revenue, reduce fraud and non-compliance, and maintain a high level of service.

To meet these challenges, industries be it government or private must wake to face the realities

of modern society, the designed Tax management information for KCCA offers a comprehensive

revenue management solution specifically designed for revenue authorities worldwide, this tax

management information system is a powerful, flexible, commercial off-the-shelf software

solution that optimizes all aspects of tax collection process and streamlines the management of

complex, rapidly changing laws and policies

.

Better tax collection and better tax management is an indication of better governance of anycountry or organization. The common wish of every taxpayer is that such taxing times should

never come again. But the fact of the matter is that we are in a worst taxing times of our life.

Everybody's time is taxed and nobody's time is relaxed. When it comes to our taxes there are

only two choices: either we save our taxes or pay our taxes. Everything on the earth is taxed

today except the tax itself. Taxing times are here to stay forever.

5.2 Conclusion

The traditional approach, positions tax as wholly dependent on those who have direct access to

the systems or who are the system owners such as controllers, accountants and finance personnel.

In many instances, data collection requires tax personnel to place periodic requests for reports.

This is typically a very inefficient process. It results in delays while waiting for a reply and then


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both validating it and manipulating the data (typically in a spreadsheet) so that it is in a useable

format to support a tax computation or help produce tax figures for the accounts. Today In

comparison to counterparts in the overall finance function, tax has been woefully neglected when

it comes to investment in technology during the last two decades. The current and increasing

sophistication of technologies can make a powerful difference to the ability of the tax function to

produce its deliverables within the appropriate timescales and risk parameters

To start with, a definition is needed to clarify what is meant by e-tax technology: what are the

components and functionality and how do the separate components work together to deliver

efficiencies, improve quality and manage risk. Once e-tax technology is defined, the value you

should expect to derive from deploying some or all of these components can be explored.

5.3Recommendation

The researcher recommends the following about the system:-

User Training

After the successful system implementation, training of the user (administrator) is one of the

most important subtasks of the developer. For this purpose user manuals will be prepared

and handled over to the user to operate the developed system. Thus the user is trained to

operate the developed system. Both the hardware and software securities are made to run the

developed systems successfully in future. In order to put new application system into use, the

following activities were taken care of:

i) Preparation of user and system documentationii) Conducting user training with demo and hands oniii) Test run for some period to ensure smooth switching into the system

a) More research on this system is required to fully identify and eliminate some of theweaknesses.

b) There is need for the system upgrade as users requirements increase. Userrequirements differ with time, therefore, it is of great help for the system to be flexible

enough.


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c) Other researchers can use this project report as a basis during future study of e-taxmanagement information systems and probably implement it in other organizations.

d) The system can support any network basis architecture, which is for both the clientserver and peer to peer architecture.


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REFERENCES

1. Arturo A. Jacobs, (2004).Standards for Integrated Tax Information Systems in TaxAdministrations of Developing Countries

2. Finance (2012 ) http://finance.toolbox.com/wiki/index.php/Tax_management_systemretrieved on 31.May .2012

3. Wikipedia (2012), http://en.wikipedia.org/wiki/Management_information_system retrievedon 1.June.2012

4. http://www.webopedia.com/TERM/M/MIS.html5. Infosystem (2012)http://vceit.com/systems/infosystemtypes.htm retrieved on 2nd June 20126. Cronholm S &Goldkuhl G (2002) Actable Information Systems - Quality Ideals Put into

Practice, presented at the Eleventh Conference on Information Systems (ISD 2002). 12-14

September, Riga, Latvia.

7. Hirschheim R & Smithson S (1988) A Critical Analysis of Information SystemsEvaluation, in IS Assessment: Issues and Changes (eds N Bjorn- Andersen & G B Davis),

North-Holland, Amsterdam

8. Seddon P (2001) IT Evaluation Revisted: Plus a Change, proceedings of Eight EuropeanConference on Information Technology (ECITE), Oxford, United Kingdom

9. Remenyi D & Sherwood-Smith M (1999) Maximise Information Systems Value byContinuous Participative Evaluation, Logistics Information Management, Vol 12 No 1/2

10 James a. OBrien (2001). Management information system11 Rochester, Jack B. (1996). "Tools for Knowledge Workers" I Using Computers inInformation. Indianapolis, IN: Que Education and Training.

12 Stair, Ralph M. (1996). Principles of Information Systems and Managerial Approach,2nd ed. Cincinnati, OH: Boyd & Fraser. . [Accessed May, 19, 2012].
http://finance.toolbox.com/wiki/index.php/Tax_management_systemhttp://en.wikipedia.org/wiki/Management_information_system%20retrieved%20on%201.June.2012http://en.wikipedia.org/wiki/Management_information_system%20retrieved%20on%201.June.2012http://www.webopedia.com/TERM/M/MIS.htmlhttp://vceit.com/systems/infosystemtypes.htmhttp://vceit.com/systems/infosystemtypes.htmhttp://www.webopedia.com/TERM/M/MIS.htmlhttp://en.wikipedia.org/wiki/Management_information_system%20retrieved%20on%201.June.2012http://en.wikipedia.org/wiki/Management_information_system%20retrieved%20on%201.June.2012http://finance.toolbox.com/wiki/index.php/Tax_management_system


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APPENDICES

Appendix A: Interview Guide Questions

Name: .

Section: ..

Qn 1: How long have you been working with Kampala Capital City Authority?

Qn 2: Have you ever heard of an online tax management system. If yes what is your view about

it?

Qn 3: Have you ever used any tax management system?

Qn 4: How long does it take you to process a receipt for a taxi which has already paid?

Qn 5: How does the current system of tax collection work?

Qn 6: What problems do you encounter during the administration of taxi taxes?

Qn: 7: How does the current system identify t tax defaulters?

Qn 8: On a scale of 10 how would you rate the current system you are using in relation to those

used by other government bodies?


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Appendix B: Questionnaire

Am Nalwoga Caroline a student of Kyambogo pursuing Bachelors of Information Technology and

Computing, Iam carrying out research on Tax management system for KCCA as part of the requirements

for completing the course. Am collecting data on the manual system of Taxi tax management by KampalaCapital City Authority. Please help me by answering the questions under listed below. Information

provided here will be kept private. Thank you

Q1. How do you rate the overall service provided by the current system?

1. Very good2. Fair3. Needs improvement4. Very poor

Q2. What is your view about online tax management?

.............................................................................................................................................

Q4.How long does it take for you to get your receipt after payment?

.

Q5 Do you get a receipt immediately after payment?

Q6. Are you confortable with the mode of tax payment being used by Kampala Capital City

authority?

Q7. What recommendations would you make regarding an online tax management system?


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Q8: In your own word comment on the overall performance of the current system?

Thank you

Documents

An Online Tax Management System