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Computer Science Department
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CHAPTER ONE
INTRODUCTION
1.1 Preliminaries
According to Jugu etal (2012), most economies of the world are based on one form of taxation or the other. Taxation has always been with man and it will continue to be with him. Countries of the world have different fiscal policies that enable them to explore various types of taxation and impose them on their citizens for the purpose of enhancing revenue and for regulation and governance of the economy. The government of Nigeria, as one of these countries, has legislative powers to impose on its citizens, any form of tax and at whatever rate it deems appropriate. Tax is a compulsory extraction of money by a public authority for public purposes and taxation is a system of raising money for the purpose of governance by means of contributions from individuals or corporate bodies (Sayode & Kajola, 2006).
With the increase in the adoption of information and communication technology to facilitate organizational operations, the federal inland revenue service has adopted the concept of E-taxation (Electronic Taxation) to enable tax payers pay their tax irrespective of their location online. Prior before the use of electronic taxation, tax payments were manually done and this was not effective as many taxes could not be collected because of the inability to uniquely identify each tax payer. Electronic payments of tax shall refer to ability to collect taxes, levies, duties, fees by Government agencies or its authorized agencies electronically and also the Ability of Government to refund excess tax payments to organizations/businesses or Individuals electronically.
1.3 Aim and Objectives of the Study
The aim of the study is to design and implement an e-taxation system. The following are the objectives of the study;
1.4 Significance of the study
The significance of the study is that it will bring to light the relevance of an e-taxation system that will facilitate the operations of Federal Inland Revenue Services, Uyo in the collection and updating of tax records. The research study will also serve as a useful reference material to other scholars and researchers seeking for related information on the subject of e-taxation.
1.4 Scope of the Study
This study covers the design and implementation of an E-Taxation system using Federal Inland Revenue service, Uyo, Akwa Ibom state as a case study.
1.6 Organization of Research
This research work is organized into five chapters. Chapter one is concerned with the introduction of the research study and it presents the preliminaries, theoretical background, statement of the problem, aim and objectives of the study, significance of the study, scope of the study, organization of the research and definition of terms.
Chapter two focuses on the literature review, the contributions of other scholars on the subject matter is discussed.
Chapter three is concerned with the system analysis and design. It presents the research methodology used in the development of the system, it analyzes the present system to identify the problems and provides information on the advantages and disadvantages of the proposed system. The system design is also presented in this chapter.
Chapter four presents the system implementation and documentation, the choice of programming language, analysis of modules, choice of programming language and system requirements for implementation.
Chapter five focuses on the summary, constraints of the study, conclusion and recommendations are provided in this chapter based on the study carried out.
1.7 Definition of Terms
Tax: It is a compulsory levy imposed by a government on its citizens and used to run the government and finance projects.
Levies: Money raised under government authority.
Duties: These are taxes levied on imported or exported goods
Fees: These are charges made by government institutions and sometimes for services rendered.
Tax authority: Refers to the relevant agency with authority to collect tax on behalf of the federal government
Tax payer: Refers to the individual or organization paying tax on behalf of its employees
Service providers: refer to system providers who own the technical infrastructure
CIFTS: Central Bank Inter-bank Funds transfer
RTGS: Real Time Gross Settlement System
NEFT: National Electronic Funds Transfer
NIBSS: Nigeria Interbank Settlement System
Tax amount: the amount of tax due to be paid by the tax payer
Due Date: the date the tax is due for payment
TRC: Tax reference code refers to the code used by your employer to calculate the amount of tax to deduct from your pay.
TIN: Tax identification number is a unique 14 digit (or any specified digit) sequential number generated electronically as part of the registration process and assigned to a tax payer, company, enterprise or individual for identification
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