DESIGN AND IMPLEMENTATION OF A COMPUTERIZED TAX EVALUATION

SYSTEM FOR CIVIL SERVANTS

(A CASE STUDY OF BOARD OF INTERNAL REVENUE)

ABSTRACT

It is often easy to collect data about objectives of persons. However

subsequent processing of such data presents problems especially when it

involves numerous computations and retrieval of information.

In the manual processing of large volumes of data too many mistakes

can be made and much time wasted because of the ardors and cumbersome

nature of associated tasks.

This project is aimed at the design and implementation of tax evaluation

system, for civil servant which will store all relevant information of a client,

automatically processing the information of a scored generated document

which the free pay allowance and tax due for the client, retrieve and display

relevant information with regard to the clients tax evaluation.

The system has been designed to cater for the tax evaluation of

employees in the Nigeria Civil Service, but it can be expanded to take care of

other kinds of employment with very little modification.

TABLE OF CONTENT

Title Page
Abstract

Table of contents

CHAPTER ONE

1.0 INTRODUCTION

1.1 Background of the study

1.2 Statement of the problem

1.3 Purpose of the study

1.4 Significance of the study

1.5 Scope of the study

1.6 Assumption

1.7 Definition of terms

CHAPTER TWO

2.0 LITERATURE REVIEW

CHAPTER THREE

3.0 DESCRIPTIONS AND ANALYSIS OF EXISTING SYSTEM

3.1 Fact finding method used

3.2 Input, processes and output analysis

3.3 Objectives of the existing system

3.4 Problems of the existing system

3.5 Justification for new system

CHAPTER FOUR

4.0 DESIGN OF NEW SYSTEM

4.1 Input specification and design

4.2 Output specification and design

4.3 File design

4.4 Procedure chart

4.5 System flowchart

4.6 System requirement

CHAPTER FIVE

5.0 IMPLEMENTATION AND DOCUMENTATION

5.1 Program design

5.2 Source program

CHAPTER SIX

6.0 RECOMMENDATION AND CONCLUSION

6.1 Recommendation

6.2 Conclusion

CHAPTER ONE

INTRODUCTION

1.1 BACKGROUND OF THE STUDY

 In the past, people have become used to machine built to perform a

specific purpose, for instance, the typewriter can produce neat work, a musical

instrument can produce a certain type of sound e.t.c. However computer does

all these things, often more efficiently than the specific purpose machine

mentioned above, hence we say that computer is a general purpose machine.

Computer is probably best introduced on the basis of its purpose, which

is data processing. Processing of data into information. Data is known as the

raw materials on which a computer operates. There are facts recorded about

peoples daily activities such as in business, science, education, government

and other forms of organized human activities or endeavours. When some

appropriate structures have been applied to data it becomes information.

The use of computer in the area of tax evaluation recently has been

seriously emphasized to the extent that both civil servants and the tax

evaluators find way of using computer to solve most of taxation problems.

Therefore this project tends to, design and implement a tax evaluation system

for civil servants. It helps in eradicating the problems encountered in tax

evaluation of civil servants by the Board of Internal Revenue Enugu, such as

lack of uniformity of database, lack of up-to-date records of workers tax

payment in the board, delay in supplying of information about workers,

inconsistency of data items and time wasting.

1.2 STATEMENT OF PROBLEM

 The major difficulties faced by evaluation department in the Board of

Internal Revenue Enugu, are lack of uniformity of civil servants data-base in

the board, lack of up-to-date record of civil servants, delay in supply of

information management and information sharing, inconsistency of data items

and time consuming in tax evaluation system in Enugu.

1.3 PURPOSE OF THE STUDY

The purposes of this study are:

(i) To eradicate or minimize the problems encountered

(ii) To computerize the manual method of processing

(iii) To aid for easy processing of civil servants file with high level accuracy.

(iv) To reduce errors in processing of the workers file.

(v) To reduce the very large volumes of paper work.

1.4 SIGNIFICANCE OF THE STUDY

Computer has gained an available position in many spheres of human

endeavours and every sector not yet touched by this vogue is struggling to

catch up with the evolution.

The introduction of computerized tax evaluation system for civil servants

in Enugu is thus justified by three major benefits namely:

(i) It will eliminate all kinds of errors encountered in processing workers

(civil servants) file.

(ii) The staff in evaluation department will have more time for other tax

assessment work in the department.

(iii) There will be more confidence in computer generated result than that

compiled by the staff which are more often suspicions as human being

are prone to error and bias,

1.5 SCOPE OF THE STUDY

The study of tax evaluation system for civil servants is quite an elaborate

undertaking. Owing to certain factor that militates against a wholesome

precaution of such an elaborate study, the researcher limits this study to the

evaluation or assessment department in Board of Internal Revenue Enugu.

1.6 ASSUMPTION

It is assumed that the information giving by the staffs in the evaluation

department in Board of Internal Revenue Enugu are true and it will help us in

achieving our purpose of this research.