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
CHAPTER ONE
INTRODUCTIONS
1.1 Background of the study
1.2 Statement of the problem
1.5 scope of the project
1.6 Limitations of study
CHAPTER TWO
Review of related Literature
CHAPTER THREE
Description and Analysis 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
CHAPTER FOUR
Design of the new system
CHAPTER FIVE
IMPLEMENTATION OF THE NEW SYSTEM
5.1 Program design
5.2 Program flow chart
5.3 Pseudo code
5.4 Source listing
CHAPTER SIX
DOCUMENTATION
CHAPTER SEVEN
CONCLUSION AND RECOMMENDATION
BIBLIOGRAPHY
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 handling records and information.
i. Lack of computer knowledge of the Taxable population of the state.
ii. Tax evasion and avoidance.
iii. Unco-operative attitude of other government departments and Americas
iv. misconception of the work of the Board and the living style of some of the leaders in government which make the tax paying individuals to think that their tax is not properly utilized.
v. Lack of training for the officials of the board and non-utilization of available information.
vi. Lack of documents.
In the course of retrieving information of a particular document time is wasted searching through the heap of the files that contain information required.
Therefore, a computerized income Tax Appraisal system for small Business Operators will improve the quality of information generated in the system.
1.3 PURPOSE OF STUDY
The purpose of the study is to identify the problems involved in the Appraisal system of income Tax for small business Operators and hence develop a computerized software to handle them.
1.4 SCOPE OF THE PROBLEM
The task of income Tax Appraisal system varies from state to state. The scope of this work is therefore narrowed down to assessment for small business by the board of internal Revenue under auspices of Enugu state, which include the geographical area.
1.5 OBJECTIVE OF STUDY
This project is primarily aimed at developing a computer Based income Tax Appraisal system for small Business Operators that will help in finding ways of making the Tax system effective and putting up measures that will help me government realize adequate funds for its development activities.
To achieve those aims, efforts will be made to
1. Examine the income tax Appraisal system in Enugu state.
2. Identify and the problems militating against effective tax assessment activities.
1.6 LIMITATIONS OF THE STUDY
the limitations that I encountered in the course of gathering data for the project include, inadequate time and fund for running around for data collection and photocopying of relevant documents and materials required for the successful completion of the study.
Even if the financial resources and means were at my disposal time constraint was a crucial limiting factor.
1.7 ASSUMPTION
Some of the assumption taken into consideration for the project work include. The staff of handle the new system (computer system) were assumed to have a good knowledge of computer operation for efficient use of the new system.
Another assumption is that the love for computer system as a fact machine for information retrieval and storage will make the (the officials and workers of Tax office) accept the introduction of computer in their operations.
The information received from the customers must be accurate, for effective and efficient use of the new system.
1.8 DEFINITION OF TERMS
COMPUTER SYSTEM:- A computer is an electronic device which is capable of accepting, processing data, give out information and also have the ability to store data
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