ABSTRACT
This project topic is going to be research to know how computer help in income tax appraisal for small business Operations. Like its mode of operation, its needs and how it help in solving problem in income Tax Appraisal system for small Business operators.
Tax Administration as know is done through various bodies and agencies.
This project also deals with the way computer provides a basis for an effective storage, update retrieval and general management of their records which means that it help in solving problems in the income Tax Appraisal system for small business Operators as;
1. Lack of complete knowledge of the taxable population of the state.
2. Tax evasion and avoidance
3. Lack of training for the officials of the broad and non-utilization of available information.
4. Lack of documents.
It also help to know how often tax are collected, the amount received from each individual and property and the total generated.
This project work is organized in chapter with topics and sub topics.
The first chapter of this work introducer the general view of the topic: the objective purpose and scope of the study were also explicitly stated.
The second chapter throws light on the literature
The third chapter deals with the description and analysis of the existing system overview of the existing system also the input, output and process analysis were stated.
The fourth chapter deals with the design of the new system.
The fifth chapter deals with the implementation, here program flowchart were X-drayed there.
The sixth chapter is a documentation of how to run the program and how to have it on the system.
The seventh chapter focuses on the recommendation and conclusion for further studies.
TABLE OF CONTENT
Title Page
Certification
Acknowledgement
Dedication
Abstract
Table of Contents
CHAPTER ONE
INTRODUCTIONS
1.1 Background of the study
1.2 Statement of the problem
1.3 Purpose of the study
1.4 Objective of the study
1.5 scope of the project
1.6 Limitations of study
1.7 Assumption of study
1.8 Definitions of terms
CHAPTER TWO
Review of related Literature
CHAPTER THREE
Description and Analysis of the existing system
3.1 General description and analysis of the existing system
3.2 Method of data collection
3.3 Objectives of the existing system
3.4 organizational structure
3.5 input process and output analysis
3.6 information flow diagram
3.7 problem of the existing system
3.8 justifications for the new system
CHAPTER FOUR
Design of the new system
4.1 Output specification and design
4.2 Input specification and design
4.3 File design
4.4 Procedure chart
4.5 System flowchart
4.6 System requirements
CHAPTER FIVE
IMPLEMENTATION OF THE NEW SYSTEM
5.1 Program design
5.2 Program flow chart
5.3 Pseudo code
5.4 Source listing
5.5 Test run
CHAPTER SIX
DOCUMENTATION
6.1 System Description
6.2 Program Description
6.3 User quide
CHAPTER SEVEN
CONCLUSION AND RECOMMENDATION
7.1 Conclusion
7.2 Recommendation
BIBLIOGRAPHY
CHAPTER ONE INTRODUCTION
The Nigeria economy is in crisis. The situation has been made wise by sanctions imposed on Nigeria by leading western Nations to force a return to democratic rule. These developments had it telling effect on the states. The states government are particularly in hardest hit due to the reduction in their percentage share of the national revenue in federation account itself.
For some time now government have geared efforts towards minimizing her dependence on oil revenue. Two study groups are set up in 1991 to review the entire tax system to enhance its efficiency and revenue field.
The importer government attaches to taxation has made it, that no annual budget is ever complete without introduction one tax measure or the other. The preventing situation of the state government has created an atmosphere of deep reflection and imagination in their attempt to booster and accelerate their internal revenue capacity.
The Board of internal Revenue, Enugu state have thus been reduced to an empty shall of what an ideal revenue board ought to represent input by government to the collection cost is virtually zero, but would want tax authorities to perform miracles. The life style/behaviour of the big shots in government are to say the least embarrassing this apathy by taxpayer tax officials affects yield. The entire globe is presently undergoing a technology revolution, which the computer system is at the center of it all. This automated machine, have finally introduce a standardized global acceptable information system known as information technology which is applied in various fields of human endeavour as Banks, Hospital, industries, Bill systems information Agencies, Aviation, Budgeting, Revenue collection and control, and if used in the Income Tax appraised system for small business operators, will improve the operation and information system of the Board of internal Revenue in the state.
The Oxford Advanced learner’s Dictionary by way of definition state that Tax is” (SUM OF ) MONEY (TO BE ) PAID BY CITIZENS (ACCORDING TO INCOME, VALUE OF PURCHASES, e.c.t) TO THE COVERNMENT FOR PUBLIC PURPOSES”
The Board of internal Revenue of the state have thus been reduced to an empty shell of what an ideal revenue board ought to represent. Input by government to the collection cost is visually zero, but would want tax authorities to perform march’s.
Computerization of income tax appraisal system for small business Operators will eliminate the manual system of operation in the old system. It will encomage quick storage and retrieval of information unnecessary duplication of data, which is witnessed on the old system, will be reduced.
1.1 BACKGROUND OF THE STUDY
the Board of internal Revenue is by law charged with the responsibility for assessing collecting and accounting for all taxes of Enugu state. The overall duties of assessment collection and accounting lie with the chairman of Board of internal Revenue and entire officers at both the headquarter and in the field.
Assessment itself involves the art of ascertaining the taxable income of eligible individual and eventual determination of the tax due from the ascertained income.
1.2 STATEMENT OF THE PROBLEM
In carrying out the duties of Board of internal Revenue there are some problems that are encountered in the income Tax office because of the manual process of h
