DESIGN AND IMPLEMENTATION OF A COMPUTERIZED TAX MANAGEMENT SYSTEM CASE STUDY OF ENUGU STATE BOARD OF INTERNAL REVENUE

ABSTRACT

Computerized Tax Management System, CTMS provides flexible and cost effective independent tax services for corporate tax departments. Computerized Tax Management System, CTMS skilled tax professionals are experts in Federal, state or international corporate tax matters, and serve clients on a co-sourced, outsourced or project basis. This project is aim at designing an Computerized Tax Management System in board of Internal revenue Enugu. This is achieved with the help of programming language like visual basic.

A good tax system should be structured so that it can be administered efficiently and economically. Taxes that are costly or difficult to administer divert resources to non-productive uses and diminish confidence in both the levy and the government. Worse still, waste can also be created by excessive tax rates; economic efforts are then shunted from high- into low-yielding activities, from productive enterprises into tax shelters, and from open, above-board transactions into hidden, off-the-record participation in the underground economy. When this happens, the important principle of tax neutrality (which maintains that a tax should not cause people to change their economic behaviour), implied by Smith, is violated.

  ORGANISATION OF THE WORK

This work is organized into seven chapters.

CHAPTER ONE:         Highlights the native, aims and objectives of the project, the general work to be done, what it will achieve and benefits derivable there from.

CHAPTER TWO:        Reviews some literature of related subject matter by earlier authors.

CHAPTER THREE: Describes and analyses the existing system, states its mode of operation and identities the problem facing at, providing possible solution thereof.

CHAPTER FOUR:       Treats the design of the new system.  Things in the present system as well as the new structure and design elements that are needed to properly implement the new system are also described.

CHAPTER FIVE:        Deals with the implementations phase, comprising program design, coding and testing.    

CHAPTER SIX: Presents the documentation of the new system, describing the functionality of various parts of the program.  It also provides a risers guide to using the system.

CHAPTER SEVEN:    Gives some concluding remarks as well as recommends possible areas of further research and improvement.  

TABLE OF CONTENT

TITLE PAGE

CERTIFICATION

DEDICATION

ACKNOWLEDGEMENT

ABSTRACT

ORGANISATION OF THE WORK (STUDY)

TABLE OF CONTENT

CHAPTER ONE:

INTRODUCTION

1. BACKGROUND OF THE STUDY
   1. STATEMENT OF PROBLEM
   1. PURPOSE OF STUDY
   1. SIGNIFICANCE OF THE STUDY
   1. AIM AND OBJECTIVES      
   1. SCOPE OR DELIMITATION
   1. LIMITATIONS OR CONSTRAINTS
   1. ASSUMPTIONS

CHAPTER TWO:       

LITERATURE REVIEW

CHAPTER THREE:   

DESCRIPTION AND ANALYSIS OF EXISTING SYSTEM

3.1     FACT FINDINGS METHOD USED

• OBJECTIVE OF THE EXISTING SYSTEM
  • INPUT, PROCESS AND OUTPUT ANALYSIS
  • INFORMATION FLOW DIAGRAM
  • PROBLEMS OF THE EXISTING SYSTEM
  • JUSTIFICATION OF THE NEW SYSTEM

CHAPTER FOUR:      

DESIGN OF THE NEW SYSTEM

4.1     OUTPUT SPECIFICATION AND DESIGN

• INPUT SPECIFICATION AND DESIGN
  • FILE DESIGN
  • PROCEDURE CHART
  • SYSTEM FLOW CHAR
  • SYSTEM REQUIREMENT

CHAPTER FIVE:       

IMPLEMENTATION

• PROGRAM DESIGN
  • PROGRAM FLOW CHART
  • PSUDOCODE
  • SOURCE PROGRAM
  • TEST RUN

CHAPTER SIX:

DOCUMENTATION

CHAPTER SEVEN:   

RECOMMENDATION AND CONCLUSION

REFERENCES

CHAPTER ONE

INTRODUCTION

BACKGROUND OF THE STUDY

The impact of engineering age is tremendous and its arrears of application are increasing geometrically.  It is believed that the information revolution will radically change the nature and quality of engineering work in the near future.

Some of the most exiting arrear of the information technology includes.

Office automation and computer publishing

Just-in-time (J.I.T) production techniques to reduce cost and improve quality.

Electronic shopping and electronic funds transfer

Computer controlled commuter train system

Decision support system (DSS) that facilitate real time control of making under battle field condition typically characterized by uncertainty

Computer aids to the handicapped including intelligent implants and experts for medical diagnosis.

Computer aids instruction (CAI) and aided manufacturing.

Due to all these mentioned arrears of computer application and more, computer has now been accepted and used by so many organizations, by individuals for various purposes.  It is believed that computer is an agent, which improves productivity, enhances competition.

It is however worthy to not that 75% of all computer application generate documented information.  This is why it is said that had copy is the spice of information.

Computerized Tax Management System, ESTM provides flexible and cost effective independent tax services for corporate tax departments. Computerized Tax Management System, ESTM skilled tax professionals are experts in Federal, state or international corporate tax matters, and serve clients on a co-sourced, outsourced or project basis.

Computerized Tax Management System, ESTM services range from overall tax management programs to focused assignments such as tax compliance, planning, examination support or automation development

          Computerized Tax Management System, ESTM provides the following services