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ONLINE TAX
MONITORING
SYSTEM AND
MANAGEMENT
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A RESEARCH PROJECT SUBMITTED TO THE DEPARTMENT OF
COMPUTER SCIENCE
IN PARTAL FULFILMENT OF THE REQUIREMENT FOR THE
AWARD OF THE HIGHER NATIONAL DIPLOMA IN COMPUTER
SCIENCE.
NOVEMBER 2009
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CERTIFICATION
We hereby certify that this research project was carried out by
....................................................
for the award of NATIONAL DIPLOMA CERTIFICATE, in computer
science
__________________ ______________
DATE
Project supervisor
_________________ ________________
DATECentre co-ordinator
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DEDICATION
This research project is dedicated to the Almighty God for
His ever enduring love, kindness, mercy and grace all
through the course of this programme. Father, I thank and
worship you and give You all the Glory and Honour.
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ACKOWLEDGEMENT
To God be the glory for it’s not by my power nor my might but by His
grace that is superfluous and more than sufficient. I thank for Him
making this programme a reality.
I am also grateful to my supervisor Mr Emmanuel Nelson Bassey for
his painstaking and thoroughness in supervising this project.
I acknowledged the immense support I received from my family for
their encouragement during the period of the programme.
This acknowledgement will be incomplete without noting the
contribution of the following people to the success of the programme,
the registrar and her assistance in Warri Continuing Centre and other
friends who had contributed in one-way or the other to the successful
completion of the programme.
A special word of thanks go to all staff of C.A.C.T. Publishers in
typing the various draft of the manuscript.
I wish to conclude this acknowledgement by expressing my sincere
appreciation to all my colleagues for their friendly disposition towards
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me during the period of the programme. MAY GOD BLESS YOU
ALL.
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A B S T R A C T.
In this project, attempt was made to examine the online tax
monitoring system and management in Edo State and critically look
into the hindrances on tax in this regard.
The writer critically looked into the short comings of tax control
system and management, which lead to the establishment of the
objectives of the study which included; the establishment of existence
of tax avoidance and evasion in Edo State; exploring the causes,
assessment of the extent of revenue generated and adoption of the
online tax monitoring system ; and suggest possible ways of
improving the efficiency of the system.
In order to arrive at a conclusive decision on the above objectives the
writer carried out an empirical survey and library research from which
the various data were obtained. Based on the data, three hypothesis
formulated by the researcher was tested using Chi-square analysis to
arrive at a better conclusion. The hypothesis testing was based on
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primary data while the secondary data were further analyzed to
portray the state of affairs at various periods.
After careful analysis, it was discovered that revenue generated over
the years represents over 60% of the internally generated revenue.
However, the study revealed that state has potentials to double the
present effort but for the high level of tax evasion and avoidance
prevalent in the society.
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4.4 Methods -- - - - - - - - 43
4.5 Events -- - - - - - - - 43
CHAPTER FIVE IMPLEMENTATION, RECOMMENDATION
AND CONCLUSION.
5.1 Implementation - - - - - - - 45
5.2 System modification - - - - - - 46
5.3 System testing - - - - - - - 49
5.4 Change over technique - - - - - 49
5.5 Conclusion - - - - - - - - 50
5.6 Recommendation - - - - - - 51
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CHAPTER ONE
INTRODUCTION
1.1 THE BACKGROUND OF THE STUDY:
State tax systems have generally not changed dramatically
over the last few decade, yet they are facing profound
challenges. Increased international trade, the advent of
electronic commerce, evolving federal-state relations, and
interstate competition are just some of the developments that
will have a powerful influence on how states collect revenue.
This research project addresses a wide variety of issues
concerning the major sources of state tax revenue and provides
insight into what has worked in the past and what will or will not
work in the future.
State tax systems are in trouble. Revenue collection methods
developed more than a half-century ago are facing the strain of
dealing with 21st century economies. Globalization and e-
commerce are changing the way people work and purchase
goods, devolution has steadily shifted responsibility from the
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federal government to the states, and tax incentives have
become the weapon of choice in the battle to attract business
investment.
Local governments across the States (EDO STATE) are
struggling to raise revenue to pay for public services. Increased
demands by citizens for more and better services; the ever-
rising costs of providing services; and a plethora of legal and
political restrictions on raising tax revenue have left many local
governments in dire fiscal straits. The problem is that the fiscal
autonomy of local governments has been declining for several
decades. By ceding financial control to the states, localities
cede political control over their affairs. Paralleling this loss of
financial and political control, local governments are losing
control over the property tax, their most stable and reliable
source of revenue.
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In this research work, the researcher will analyze these and
other critical challenges facing state governments. He will
identify the important issues, and examines possible solutions
in formulating and implementing state tax policy as information
technology is the order of the day.
With the advent and introduction of the computer equipment in
Nigeria in 1960s, the Nigeria economy which has passed
through porous and substandard accounting methods was
transformed into modern and international standard. Hence, the
adoption and application of modern equipment (online tax
monitoring system) in collecting of taxes will be of immense
important.
Not only is the effective and fair collection of taxes an essential
government function, but it also forms one of the primary points
of interaction between most citizens and the federal
government. Consequently, any improvement in this process
not only will increase the effectiveness of the government but
also will reduce the frustrations of taxpayers. Since the
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proposed tax system is an information-intensive activity, it can,
in principle, benefit from modern information technology to
improve quality of service and efficiency simultaneously.
Government today has benefited from information technology in
many ways. The importance of understanding and influencing
citizens' acceptance of e-government services is critical, given
the investment in technology and the potential for cost saving.
Nothing the impact on the way taxes are administered and the
information technology revolution. This research work will adopt
the use information technology to improve taxpayer service,
compliance, and revenue performance.
Information technology will change the boundaries of tax
administration from isolated single tax administrative units, to
unified tax authorities that administer all taxes including the
functions of customs. Information sharing by the many areas of
tax administration is the key to reducing compliance costs
borne by taxpayers, as well as enhancing the levels of
voluntary compliance with tax laws.
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Private sector service providers are becoming an integrated
part of the administration of taxes. The tax administration
system of the future is likely to operate much more like the
service oriented financial services sector of the present, than
the heavy handed, and too often corrupt, bureaucratic
institutions of the past.
This research work will provides some insight into what is being
done now, including a sobering discussion of the
implementation problems being faced, in order to bring the
possibilities of the information technology revolution into the
reality of tax administration.
1.2 OBJECTIVES OF THE STUDY:-
The objective of this study is to create an online tax monitoring
system for tax payers in Edo State. It strongly belief that filing
taxes online will be inexpensive, accurate, fast and easy. The
need for this online tax monitoring system for the state is that:
• The tax payer’s service will be improved.
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• It will help to modernise the internal revenue service.
In this research work seeks to cover major aspect of tax
operations in the state and also design an online tax monitoring
system that will achieve the following:
• Provide/maintain a unique record for every tax payer(tax
payer’s personal data).
• Provide fast access, modification, updating and rerieval of
tax payer’s records and other information by the database
administrator.
• Security of information.
1.3 SCOPE OF THE STUDY
This research will give an overview of online tax monitoring
system as well as the description of various tax system
available.
Other areas of coverage will be the description of the system
design of the proposed prototype of an online tax system and
the implementation of the system.
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1.4 SIGNIFICANCE OF THE STUDY:-
The research work will be significant to the following group of
people:
Members of the society (individual tax payer): This tool will not
only determine their eligibility, but can also determine their filing
status, and the number of qualifying children, and it can
estimate their credit amount.
To the government: more especially the Board of Internal
Revenue, Federal Board of Inland Revenue, Budget
Departments, Planning Departments and other government
decision makers, the study is useful as this will provide a
meaningful and well organised database.
The use of online tax tool to monitor and manage income to
government will reveal lapses and so many hindrances on tax
effectiveness which I have hope that if appropriate corrective
measures are taken, will go a long way in improving taxation
revenue which in turn will improve the provision of necessary
social and economic activities.
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Finally, it will be of immense help to academicians and future
researchers in the field of taxation and computer science.
1.5 LIMITATION OF THE STUDY
The research is aimed at describing the online tax monitoring
system and management for Edo State.
The researcher is aware of a number of limitations of this study.
Actually, the problems encountered by the researcher includes:
difficulty in procuring materials for the project, time factor and
financial constraints.
1.5.1 Material Constraints
There were a lot of constraint as to means of getting materials
for this research work. The researcher’s visit to other higher
institution looking for materials necessary for the work and the
difficulty faced in extracting vital material for the work.
1.5.2 Financial constraints
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The researcher would have carried out the research to cover
more than the defined scope but due to lack of money to pay
for café services and gathering of information within Benin city
and it environ.
1.5.2 Time Constraints
A lot of time was wasted as the researcher visited the
organizations, government offices, organized private sectors of
the economy to gather information for successful completion of
this research work.
1.6 RESEARCH METHODOLOGY
Information for this research study was gathered from various
angles as follows:
(1) The use of the Internet: Much of the materials were down-
loaded from the internet on online tax monitoring system and
the design of such system.
(2) The procedural manuals and past research
materials/projects on online tax were also used.
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(3) Some of the information used were extracted from compact
disk that has related topic.
CHAPTER TWO
REVIEW OF RELATED LITERATURE
Nigeria is among other developing countries, transforming into
an information society where value is now based on the ability
to use, share and create knowledge and information. Obviously,
the success in the information society demands computer
literacy.
Online tax monitoring system is a web-based (computer-
based) program that allows all tax payers to pay their taxes
electronically. Tax payers can pay their taxes without writing a
cheque, or visiting tax office.
This web-based system (online tax monitoring system) will offer
many benefits over traditional paper-based filing:
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o Fast. Because the system performs all the calculations,
filers only need to answer a few simple questions and
then either enter or upload their jurisdictional data.
o Accurate. The system uses the latest tax rates and
performs all calculations to ensure the accurate filing.
The system also includes verification steps during the
filing process to check for accuracy before returns are
filed.
o Convenient. The system is available via the Internet 24
hours a day, seven days a week. The system also offers
a "save" option, which stores partially completed return
which can be finished at a later time.
o Easy to Use. It will be very simple and easy to operate as
it will have Help command/menus available. For first time
users, a "demo" mode will be made available to
experience the filing process without actually filing a
return.
Secure. The system will maintain the confidentiality of
return information through the use of encryption, physical
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access security and industry-standard SSL (secure
socket layer) communications protocol.
ONLINE TAX TECHNOLOGIES
1. Employer Tax Information Online
Employers can receive ready access to their tax account
information by registering for Employer Tax Information Online.
During the quick and simple registration process, you will create
your User ID and password that will be used each time you access
the online system. You can even grant your employees and
outside bookkeepers, payroll companies and service agents,
freedom to provide service to you via the ETIO while controlling and
monitoring the services performed by them.
2. AMT Assistant
The AMT Assistant helps taxpayers determine whether or not they
may be subject to the Alternative Minimum Tax by automating the
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AMT Worksheet It is believe that most taxpayers can make entries
and get an answer in five to 10 minutes using the new application.
3. Earned Income Credit Assistant
Determine if you are eligible for the Earned Income Tax Credit.
Your eligibility is dependent on several factors such as your filing
status, income level, and the number of qualifying children you
have, if any. This tool will not only determine your eligibility, but can
also determine your filing status, and the number of your qualifying
children, and it can estimate your credit amount.
4. Withholding Calculator
The purpose of this calculator is to help employees to ensure that
they do not have too much or too little income tax withheld from
their pay.
5. Online EIN (Employer Identification Number)
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An Employer Identification Number (EIN) is a nine-digit number that
is assigned to business entities. The government can use this
number to identify taxpayers that are required to file various
business tax returns. EINs are used by employers, sole proprietors,
corporations, partnerships, non-profit organizations, trusts and
estates, government.
Electronic Tax Return Filing System
A system for filing electronic returns therefore has to be
designed with two requirements in mind:
1. It must be as easy as possible for the tax department to
prove that the taxpayer filed a fraudulent return.
It must be as hard as possible for the taxpayer to repudiate (deny)
filing a fraudulent return.
Issues with Digital Signatures
Tax returns are normally signed with a handwritten signature.
Unfortunately, this isn't possible with computers, so it's necessary
to use a digital signature generated by the computer instead.
Digital signatures are a two-part affair, a private key (supposedly
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under your control) which you use for signing, and a public key
(contained in a key certificate) known to others which is used to
verify your signature. Knowledge of the public key/certificate
doesn't reveal the private key, so your signature isn't
compromised by having the certificate known.
The use of digital signatures has some unusual requirements,
particularly where non-repudiation is required. This is brought
about by the fact that, unlike a handwritten signature which
requires conscious effort by the user, a digital signature is
never generated by the user but is generated for them by their
computer, and may be generated in a completely transparent
manner (that is, the user isn't even aware that they're having
something signed on their behalf). For example when you make
a connection to a web server running SSL, your computer may
be generating a digital signature for you, but you're never told
that this is happening - you could in theory be signing your life
away without even knowing it.
SECURITY ISSUES:
• Confidentiality keeps outsiders out
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• Non-repudiation keeps insiders honest
In terms of providing confidentiality, the security measures in
online tax system will protect users - there really isn't much to worry
about for end users. The problem is the issue of non-repudiation,
that the system isn't well designed to provide evidence which will
stand up to being challenged in court.
DATA IN THE ONLINE SYSTEM
Data elements and fields available in the system are arranged in
the following categories:
A. Taxpayer
B. Employee
C. Audit Trail Information (including employee log-in info)
D. Others
The online tax system will receive and process electronically filed
individual tax returns
This includes taxpayer’s name and address. It also includes:
* data about the nature, source, and amount of taxpayer income
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and income tax withholding,
* data to support deductions, exemptions, credits, and other tax
benefits taken on the return,
* bank data to support taxpayer request for electronic payment of
balance due or direct deposit of refund, and
* electronic signature data
Employee login is required to access data in the system. Login
information is maintained in an audit trail.
USER PROFICIENCY
Many people have difficulties with operating with new
technologies and in-fact majority of tax payers have no good
knowledge of computer. The introduction of tax machine online
in the paying process is actually a risk of complicating the
whole issue of efficiency and effectiveness in raising tax.
SYSTEM RELIABILITY
The question of reliability is based on the security measure
adopted to give confident to the tax payers. It is noticed that
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complex technologies can have problem of break down, report
errors, and stall, it is belief that in this system, much will be
done to eliminate such effect.
NEW INFORMATION SYSTEM
This system is design to:
Increase revenue collection and reduce receivables through
integrated data mining and case management
Cut costs and increase reliability by consolidating solid, legacy
tax systems into a unified, upgradeable platform
Improve audit controls and taxpayer compliance through end-
to-end integration and control of tax processes and data
Improve taxpayer services by enabling online registration, tax-
return filing, payment, and access to account information
Increase productivity with built-in depth of functionality,
flexibility, data reliability, and workflow.
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Protect taxpayer confidentiality and privacy with embedded and
proven security technologies.
CHAPTER THREE
SYSTEM ANALYSIS AND DESIGN
3.1 THE OVERVIEW OF SYSTEM ANALYSIS
Systems are created to solve problems. Many of the fundamental
considerations affecting the design of a system, stems often
unconsciously, from the systems approach to organisations. The
systems approach has many facets of which the following are the
most important:
• All systems are composed of inter-related parts or sub-systems
and the system can only be explained as a whole. This is
known as holism or synergy. The systems view is that the
whole is more than just the sum of the parts and that vital inter-
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relationships will be ignored or misunderstood if the separate
part are studied in isolation.
• Systems are hierarchical in that the parts or sub-systems are
made up of other smaller parts. For example, the accounting
system of an organisation may be a sub-system of the
information system, which is itself a sub-system of the
organisation as a whole. Tax administration falls as part of
accounting process.
• The parts of a system constitute an indissoluble whole so that
no part can be altered without affecting other parts. Many
organisational problems stem from ignoring this principle. For
example, a departmental procedure or form might be changed
without considering the ripple effects on the other departments
affected, with dire consequences. Taxation or tax administration
is part of the state source of revenue which can not be ignored.
• The sub-systems should work towards the goals of their higher
systems and not pursue their own objectives independently..
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System analysis is the stage in the software development
process whereby the existing system is analysed in order to
ascertain the problems in the existing system in order to proffer
solutions to the problems identified.
3.1.1 ANATOMY OF THE EXISTING TAX SYSTEM
The Nigerian tax system is basically structured as a tool for revenue collection. This is a legacy from the pre-independencegovernment.
Based on 1948 British tax laws and have been mainly static
since enactment.
The present system of taxation or tax administration in Edo
State is manual. The body responsible for the administration of
tax in the state is State Board of Internal Revenue.
At present the board is made up of the following departments:
Dept; of other Revenue
Dept; of Income Tax
Dept; of Audit and Investigation
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Dept; of Tax Drive
Dept; of Finance and Administration
Dept; of PAYE
Dept; of Planning Research and Statistics.
Legal Department
Department of Information (Tax and Vehicle Administration)
The State Board is responsible for:
Ensuring the effectiveness and optimum collection of all taxes
and penalties due to the Government under the relevant laws;
Doing all such things as may be deemed necessary and
expedient for the assessment and collection of the tax and shall
account for all amounts so collected in a manner to be
prescribed by the commissioner making recommendations
where appropriate, to the Joint Tax Board on tax policy, tax
reform, tax legislation, tax treaties and exemption as may be
required from time to time generally controlling the
management of the state service on matters of policy, subject
to the provisions of the law setting up the service; and
appointing, promoting, transferring and discipline on employees
of the state service.
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DAY TO DAY RUNNING OF THE STATE SERVICE: Since the state service is an arm of the State Government, it is
placed under the Commissioner for Finance for Supervision
The Chairman/Administrator - is saddled with the statutory
responsibility of ensuring the smooth operation of the Board
and the State Service
The Director of Income Taxes: He oversees the smooth running
of all the PAYE and Self Employed Tax Offices in addition to
overseeing the duties of Capital Gains Tax office, the
information section in the Head Office and the Monitoring Unit
in the Head Office
The Director of Other Revenue: He oversees the operations of
all the Motor Licensing Offices in the State through the State
Licensing Officer. He also supervises the Stamp Duties Office
and the Pools Betting Office
The Director of Administration and Finance: The DAF is in
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charge of the smooth operation of the Administration
Department, the Accounts Sections and the stores
The Director of Planning, Research and Statistics: He is
responsible for Planning, Research and Statistics. Relevant
data regarding the operations of the service are in his custody
THE RESIDENT COORDINATORS: With effect from 1998, the
Board has created the offices of the Resident Coordinators for
close monitoring of revenue collections of Tax and Motor
Licensing Offices in the field.
3.1.2 PROBLEMS OF THE EXISTING SYSTEM
The Nigerian tax system, is characterised by:
• Low contribution of Tax Revenue to Gross Domestic
Product.
• Lack of precision in tax statutes.
• Inadequate level of quality personnel.
• Low technology utilisation.
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• Pervasive tax evasion and non-compliance especially by
the informal private sector and the public sector.
3.1.2.1 THE NEED FOR AN ALTERNATIVE SYSTEM
Having seen the problems faced by the system as a result of
the manual approach used, the need to adopt an alternative
approach cannot be undermined.
Automating the online tax monitoring system will at the long
run make the system an effective and efficient one in the aspect
of ensuring that accuracy in the tax revenue is maintained and
the state tax board can be up to date in modern technology.
3.1.3 THE PROPOSED SYSTEM
The proposed system is an on-line system (internet-based).
The system will be designed using MS Front Page, the HTML
codes for the front and MS Access for the database design.
The online tax system will receive and process electronically
filed individual tax returns.
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Form for individual tax payer (this include taxpayer name,
gender and address. )
Also……….
* data about the nature, source, and amount of taxpayer
income and income tax withholding,
* data to support deductions, exemptions, credits, and other tax
benefits taken on the return,
* bank data to support taxpayer request for electronic payment
of balance.
*electronic signature data
*the online tax return sites will check for common errors and
correct them.
*the submission requirements ensure no one else can enter your
tax information;
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EDO STATE OF NIGERIA
ONLINE TAX MONITORING SYSTEM
ABOUTEDO STATE
EDO STATEBOARD OFINTERNALREVENUE
TAX PAYER’SLOGINFOR
REGISTRATION
TAX REFORMIN
NIGERIA
NIGERIAGOVERNMENT
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3.2 SYSTEM DESIGN
It is a most crucial phase in the development of a system.
Normally, the design proceeds in two stages: (i) preliminary or
general design (ii) structure or detailed design.
1. Preliminary or general design
Designing an online system demands a great deal of creativity
and planning. It is also very costly and time consuming. In
system analysis, researcher has focused on what requirements
discovered in the analysis. In this design phase, the researcher
changes focus and concentrates on how a system can be
developed to meet the requirements. Several steps are useful
during this design phase:
• Review goals and objectives.
• Develop system model.
• Perform feasibility analysis
• a. Review goals and objectives. The objectives of
the new or revised system were identified during system
analysis and stated in the system analysis report. Before
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the researcher can proceed with system design, these
objectives must be reviewed, since any system design
offered must conform to them. (convenient -- It is
available 24 hours per day, 7 days a week, It is easy -- ,
the online screens are designed to look like the return, It
is accurate -- the online system calculate the tax returns
accurately, It is free -- Paying by bank draft is free, It is
safe -- The web site and the taxpayer's data are secured,
It is acknowledged – the tax payers will receive an
acknowledgement from the Department that their returns
and payment have been received.
In order to maintain a broad approach and flexibility in the
system design phase, the analyst may restate users’
information requirements so that they reflect the needs of the
majority of users. For example, the finance department may
want a report of taxpayers who have been delinquent in
payments. Since this department may be only one subsystem
in a larger accounts-receivable system, the researcher may
restate this requirement more generally. It might more
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appropriately be stated as (a) maintain an accurate and timely
record of the amounts owed by tax payer, (b) provide control
procedures that ensure detection of abnormal accounts and
report them on an exception basis, and (c) provide, in a timely
basis, information regarding accounts receivable to different
levels of management in the state board of internal revenue to
help achieve overall state government goals.
b. Develop system model. The researcher next attempts is to
represent symbolically the system’s major components is to
verify his understanding of the various components and their
interactions. The will may use flowcharts to help in the
development of a system model. In reviewing the models, the
analyst refers to system theory to discover any possible
omissions of important subsystems……
-are the major interactions among subsystems shown?
-are the inputs, processes, and outputs appropriately identified?
-does the model provide for appropriate feedback to each of the
subsystems?
-are too many functions included within one subsystem?
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2. Structure or detailed design.
In the detailed design stage, computer oriented work begins in
earnest. At this stage, the design of the system becomes more
structured. Structure design is a blue print of a online system
solution to a given problem having the components and inter-
relationship among the same components as the original
problem. Input, output and processing specifications are drawn
up in detail. In the design stage, the programming language
and the platform in which the new system will run are also
decided.
There are several tools and techniques used for designing.
They are:
⇒ Flowchart
⇒ Data flow diagram
⇒ Data dictionary
⇒
Structured English
⇒ Decision tree.
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New system is designed generally using logical models based on
the information derived from the previous stage. For the first time
physical aspects of the new system are included:
Type of system
⇒ Hardware specifications
Data organisation
⇒ Files/databases
Packages/programming
3.3 OUTPUT DESIGN:-
The output design shows how the report will actually look like.
The online tax monitoring system will generate the following
reports:
(i) Confirmation report: The report shows a confirmation
message telling the user(tax payer) that the information
submitted is successful.
(ii) Financial report: This report will show the total amount log
in by the tax pay and the balance if any.
3.4 INPUT DESIGN:-
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This report shows a type of data entry and is user friendly. To
carry out this design, label and text box is needed.
3.5 FILE DESIGN
The system bas only one database file. This file is made up of
three tables. Each table of the database file is designed with
specific format for each field. Input is processed against the
files to produce the necessary output. Consideration involved in
the designing of these files are:
i). method of access
ii) record layout
Access mode for each of the files is random, that is records in a
file can be read or modified.
Record layout
This is the description of the structure of the records in each of
the file used. The record layout for all the two files used in the
online system are given below:
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Database file
Personal data
S/N FIELD NAME DATA TYPE FIELD WIDTH
1 SURNAME TEXT 18
2 OTHERNAMES TEXT 30
3 AGE NUMBER 2
4 GENDER TEXT 6
5 MARITALSTATUS
TEXT 9
6 RESIDENTIALADDRESS
MEMO -
7 OFFICEADDRESS
MEMO -
8 OCCUPATION TEXT 159 NATIONAL ID
CARD NOTEXT 16
10 SIGNATURE OLE -
11 PHOTOGRAPH OLE -
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Employment data
S/N FIELD NAME DATA TYPE FIELD WIDTH
1 SURNAME TEXT 18
2 OTHER
NAMES
TEXT 30
3 GENDER TEXT 6
4 CIVIL-
SERVANT
LOGICAL 1
5 SELF-
EMPLOYED
LOGICAL 1
6 JOB STATUS TEXT 107 BASIC PAY NUMBER 8
8 OFFICE
ADDRESS
MEMO -
9 LGA TEXT 19
Validation database
S/N FIELD NAME DATA TYPE FIELD WIDTH
1 IDENTIFICATION
NO
TEXT 14
2 USER NAME TEXT 30
3 PASSWORD TEXT 12
4 REMARK TEXT 10
3.6 This is in-built checking facility that enables the discovery of
errors in the input data. Validation is based on the rule created
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through expressions. When data fail validating, a message will
display informing the user of the error.
Example, if a field is meant for numeric value, the user
mistakenly inputted the alphabet, the system will prompt the
user with the message that there is an error in the input data. It
also provide the user the information on how to re-enter the
data correctly.
3.7 FILE SECURITY
Access to databases IS controlled by the use of passwords so
that only right user can gain access to the system . The security
is placed on the system through the use of a username and
password.
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CHAPTER FOUR
DESIGN METHODOLOGY AND TECHNOLOGY
4.1 PROGRAMMING LANGUAGEThe design of the online system was accomplished due to the
application of many technologies. The web pages was
designed using ms front page and HPML (hypertext Markup
Language), the working program that enables the forms to
interface with the database files was designed in visual basic
programming language. The modular approach was used for
the program designs. That is, each module was designed and
developed separately and later linked together to form the
coherent system.
In software, a module is a part of a program. Programs are
composed of one or more independently developed modules
that are not combined until the program is linked. A single
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module can contain one or several routines. Typical
characteristics of modular components include portability, which
allows them to be used in a variety of systems, and
interoperability, which allows them to function with the
components of other systems.
Modular programming is the concept that similar functions
should be contained within the same unit of programming code
and that separate functions should be developed as separate
units of code so that the code can easily be maintained and
reused by different programs. The source program listing is
attached in Appendix B. Various technologies applied will be
considered below:
(a) OVERVIEW OF HYPERTEXT MARKUP LANGUAGE
(HTML)
The Hypertext Markup Language (HTML) is a simple markup
language used to create hypertext documents that are platform
independent. HTML documents are SGML documents with
generic semantics that are appropriate for representing
information from a wide range of domains. HTML markup can
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represent hypertext news, mail, documentation, and
hypermedia; menus of options; database query results; simple
structured documents with in-lined graphics; and hypertext
views of existing bodies of information.
HTML has been in use by the World Wide Web (WWW) global
information initiative since 1990.
HTML is an application of ISO Standard 8879:1986 Information
Processing Text and Office Systems; Standard Generalized
Markup Language (SGML).
HTML defines the structure and layout of a Web document by
using a variety of tags and attributes. The correct structure for
an HTML document starts with <HTML><HEAD>(enter here
what document is about)<BODY> and ends with
</BODY></HTML>. All the information you'd like to include in
your Web page fits in between the <BODY> and </BODY>
tags.
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There are hundreds of other tags used to format and layout
the information in a Web page. Tags are also used to specify
hypertext links. These allow Web developers to direct users to
other Web pages with only a click of the mouse on either an
image or word(s).
HTML is a subset of a broader family of language called
standard generalised mark-up language (SGML) which is a
group of languages for encoding and formatting documents for
output to a computer screen but which are generally hidden
from the user. It is essentially a set of codes used to format the
appearance of web page and to create links.
Simply put, it is a way or means of formatting information to
make it suitable for display on the WWW.
b. VISUAL BASIC
Visual Basic, which is used for the form design and to interface
the data entry form to the database files is a programming
language suitable for all forms of computer applications-
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numerical, scientific, graphical, database, commercial
programming. It is an object oriented programming (OOP)
language which has more advantages than its procedural
language counterpart. It is quite flexible and effective in
database manipulations, accessing and retrieval of information,
etc.
4.2 OBJECT ORIENTED PROGRAMMING
Object-oriented programming (OOP) is a programming language
model organized around "objects" rather than "actions" and data
rather than logic. Historically, a program has been viewed as a
logical procedure that takes input data, processes it, and produces
output data. The programming challenge was seen as how to write
the logic, not how to define the data. Object-oriented programming
takes the view that what we really care about are the objects we
want to manipulate rather than the logic required to manipulate
them. Examples of objects range from human beings (described by
name, address, and so forth) to buildings and floors (whose
properties can be described and managed) down to the little
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widgets on your computer desktop (such as buttons and scroll
bars).
The first step in OOP is to identify all the objects you want to
manipulate and how they relate to each other, an exercise often
known as data modeling. Once you've identified an object, you
generalize it as a class of objects (think of Plato's concept of the
"ideal" chair that stands for all chairs) and define the kind of data it
contains and any logic sequences that can manipulate it. Each
distinct logic sequence is known as a method. A real instance of a
class is called (no surprise here) an "object" or, in some
environments, an "instance of a class." The object or class instance
is what you run in the computer. Its methods provide computer
instructions and the class object characteristics provide relevant
data. You communicate with objects - and they communicate with
each other - with well-defined interfaces called messages.
The concepts and rules used in object-oriented programming
provide these important benefits:
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• The concept of a data class makes it possible to define
subclasses of data objects that share some or all of the main
class characteristics. Called inheritance, this property of
OOP forces a more thorough data analysis, reduces
development time, and ensures more accurate coding.
• Since a class defines only the data it needs to be concerned
with, when an instance of that class (an object) is run, the
code will not be able to accidentally access other program
data. This characteristic of data hiding provides greater system
security and avoids unintended data corruption.
• The definition of a class is reusable not only by the program
for which it is initially created but also by other object-oriented
programs (and, for this reason, can be more easily distributed
for use in networks).
• The concept of data classes allows a programmer to create
any new data type that is not already defined in the language
itself.
4.3 OBJECTS AND PROPERTIES
Your web page document is an object. Any table, form, button,
image, or link on your page is also an object. Each object has
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certain properties (information about the object.) for example,
the background colour of the document is
written….document.bgcolor. you could change the color of your
page to red by writing the line: document.bgcolor=’’red”
The contents (or value) of a texbox named ‘password’ in a form
named ‘entry form is document.entryform. Passsword.Value.
4.4 METHODS
Most objects have a certain collection of things that they can
do. Different objects can do different things, just as a door can
open and close while a light a can turn on and off. A new
document is opened with the method document. Open () you
can write ‘Hello World’ into a document by typing document.
Write (Hello World’). Open () and write () are both methods of
the object: document.
4.5 EVENTS
Event are how we trigger our functions to run. The easiest
example is a button, whose definition includes the words on
click=’’run_my_function ()’’.
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The onClick event, as its name implies, will run the function
when the user clicks on the button. Other events include. On
Mouse Over, OnMouseOut, OnFocus, OnBlur, Onload, and
OnUnload.
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CHAPTER FIVE
IMPLEMENTATION ,RECOMMENDATION AND CONCLUSION.
5.1 IMPLEMENTATION
Implementation is the stage of a project during which theory is
turned into practice. During this phase, all the programs of the
system are loaded onto user’s computer. For effective
implementation to be carried out, the following will be required:
i) hardware and software requirement
ii) system modification
iii) system testing
iv) change over technique
Hardware and software requirement
Items needed here are as follows:
i). Pentium III computer or any one higher than this
ii). Not less than 128 Mega-Byte RAM (Random Access
Memory)
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iii). Hard Disk of at least 10 Giga Byte
iv). Sound card and speakers
v). CD-ROM Drive
vi). Diskette Drive
vii). Un-interrupted Power Supply (UPS)
viii). Windows XP Operating system
ix). Internet Information Service
x). Visual Basic
xi). MS Access
xii). MS Front Page etc.
5.2 SYSTEM MODIFICATION
Pre-installation modification. User department personnel in
Board of Internal Revenue may request a modification to the
potential design of the system for a number of reasons. The
design may, for instance, create a number of previously
unforeseen problems or fail to resolve existing ones. This
situation may be discovered during prototyping, i.e. when
running a model of the system to assess if it will achieve
stipulated objectives. Such requests can be accepted after
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discussions between management, operating department
(user) personnel and systems staff. This will necessitate a
modification to the relevant systems documentation to ensure it
accords to the system eventually implemented. A record of the
modification should be promulgated, i.e. committed to a formal
record indicating:
a. authority for the request;
b. date of request;
c. system or sub-system in question;
d. terms of reference indicating the reason for the
request;
e. agreed course of action
Post-implementation. This can be very costly, time-consuming
and disruptive. Inferior system design should be avoided at all
costs which is why defined checkpoints should be incorporated
at various stages of development. A system will need updating
due to technological and economic developments and the
passage of time.
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File conversion and take-on of opening balances
Many computer-based systems are of an accounting nature
necessitating the conversion of files to magnetic media and the
transfer of opening balances to the computer files. The time it
takes to accomplish this task requires careful planning and
control. The Longer the transfer takes the more difficult it
becomes to catch up personnel attempt to run both the current
and the computer system on a disjointed basis. Catch-up must
be given priority while maintaining the current system in an up
to-date condition. Very often record are converted from ledger
cards on which transaction details are recorded by hand or
posting machine to magnetic media by suitable encoding
methods. Before conversion it is essential that the balances on
such record as tax record, payroll records of each tax payer are
reconciled to ensure only correct balances are transferred to
the new system. This creates a high volume activity and
suitable arrangements must be made sufficiently in advance to
avoid unnecessary take-on delay
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5.3 SYSTEM TESTING
Prior to the installation of the computerised system test data
must be prepared for live testing. It is also necessary to
simulate the operation of the computer application before it is
installed, to detect any bugs. This is accomplished by desk
checking or dry running, which involves running through the
program coding, as the computer would do when processing
actual data.
In order to ensure that the web-site has been designed and
developed correctly ad that the system as a whole will work, the
website files were published to the server (IIS) and the site was
run in the server and all its component were working perfectly.
5.4 CHANGE OVER TECHNIQUE
The method of system changeover is outlined below to illustrate
the characteristics, which need to be taken into account during
the planning stage of installation.
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(a)pilot scheme change over
Nature of a pilot scheme. This method of system changeover
adopts a cautious approach. Resources are not committed to a
state-wide implementation and the installation of a system is
restricted to one location only (i.e. state headquarters of Board
of Internal Revenue). The results obtained from running this
pilot scheme assist in determining the suitability of the system
for other locations (local government areas) in the state.
When to use a pilot scheme. A pilot scheme should be
adopted when the system under consideration has far-reaching
consequences on the efficient performance of key activities on
a wide scale throughout the “business”. In such case it is
prudent to limit the implementation to one office of the state tax
board to be used as a proving ground. This will then avoid
wide-scale disruption within the transaction environment.
5.5 CONCLUSION.
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Web-based tax monitoring system, when properly examined
pose a great challenge to existing manual system with the
consideration of the following facts that……….
production of the desired information, at the right time, in the
right amount, with an acceptable level of accuracy and in the
form required at an economical cost;
incorporation of checks and controls which are capable of
detection and dealing with exceptional circumstances and
errors; effective safeguards for the prevention of fraud; efficient
security measures in order to avoid loss of data stored in
master file; efficient design of document and reports will make
the Edo State Government to achieve it goal in revenue
collection.
5.6 RECOMMENDATION
As soon as the online system becomes operational, it is
recommended that the following should be considered:
System monitoring. After the system has gone live and proved
to be performing satisfactory, it is still necessary to monitor the
system to ensure that no abnormalities occur and to remove the
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cause if any arise. It may be found that, although the system is
achieving results as stipulated in the system specification, the
system design does not provide for certain requirements. This
situation will, of course, require system modification, which will
necessitate program recoding, recompiling and retesting.
System maintenance. Systems in their original form often
outlive their usefulness because of the need to change
business practices in accordance with changing economic
circumstances and the introduction of new legislation. In
addition, systems may be implemented initially on a stand-
alone functional basis and management may later consider it a
practical proposition to integrate related systems to avoid the
input of data several times to each of several systems for
different purposes.
Retraining personnel. When manual systems are superseded
by computerised applications there is a need to retrain existing
personnel or recruit personnel from external sources for the
new types of task which have been created. Before training can
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commence, it is necessary to select suitable personnel with the
required aptitude and potential for specified tasks. The cost and
benefits will be compared to know if it has met its objectives.
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REFERENCES
1. Emmanuel Nelson Bassey (2005) first edition. Contemporary
Issues on Management Information Systems.
2. College Training Kit …..Ms Front Page 2000. Unpublished
material College of Accountancy and Computer Technology-
Effurun.
3 KPMG-- The role of private sector initiatives in Nigerian tax
reforms (2006)
4.4. Seyi Bickersteth, National Senior Partner.Seyi Bickersteth, National Senior Partner.
KPMG Professional Services Lagos, Nigeria