CHAPTER ONE
INTRODUCTION
1.1 Background of study
Few
technology development of recent time including the development of the
electronic computer has a wide spread effect on industry, commerce and the
public in general. Back in the 1950’s when computer was beginning to come into
general use, many organizations saw the computer as a device that could solve
all their problems, hence they were quick to reap the benefits but low to
comprehend the cost. Electronic computer has outpaced man in the area of the speed
with which they retrieve information, process it and communicate the results.
They have the capacity to store vast quantity of information, retrieve
information when need arises for it. The computer complement the work of human
system which will have been of much burden to him, it could be safe to say that
computer is an extension of the human brain.
Therefore
by definition computer is an electronic device that accepts data as an input,
stores the accepted data and gives out information as output.
Computer
can be used by anyone for both arithmetic and logical operations. There are
needs for computer where there are massive data handling and the additional
records mitigate against quick retrieval of essential information keeping
historical records and operational data in small which could be retrieved in
short time. Many organizations at the moment are using computer ensuring
minimum standard of competency, but it can be used as a barrier to entry, that
insulates existing holders of license from new competition. Board of internal
revenue is an institution that is responsible for accessing and collecting
revenue for the government. This is hereby established for each state, a board
is to be known as the state board of internal revenue whose operation aim shall
be known as the state internal revenue services.
1.2 Statement
of Problems
The present
system that operates at the center is completely handled manually. This exposes
the present system to numerous type of errors and short comings because of its
human limitation. As earlier mentioned, the objective of this project is to
produce a system through the use of computer to keep record of each vehicle
registered in the center as well as the owner. Motor licensing Office Awka
South Local Government Awka is used as a case study.
The problems
which this project tends to answer are:
1.
Provision
of information such as the number of vehicle registered in a particular year
with details of the vehicle..
2.
Diversion of generated revenue
into private pocket
3.
Delay in the remittance of the
generated revenue to the State treasury as
a result of the huge computation involved in bringing together all revenues
collected from the 30 Area offices in the State. Thismakes it difficult for the
StateGovernment to respond to the need ofher citizens as and when necessary.
4.
Difficulty in identifying and
locating those who evade taxfornecessary
legal and prohibitive actions to be taken against them.
5.
Error in the computation of PAYE
for civil servantsand DirectAssessment tax for the
self-employedcitizens.
1.3 AIMS AND OBJECTIVE OF THE STUDY
The
aims and objectives for carrying out this research include the following:
1. The
use of computer to provides fast and flexible access of information when
needed.
2. To
provide ready information on the available number of vehicles.
3. To
maintain up to date information on defaulted and or accident vehicles.
4. To
ensure that all information on the available number of vehicles are full
computerized.
5. To
ensure that all vehicles are registered.
1.3
SIGNIFICANCE OF THE STUDY
This
study is of numerous important to the guidance and counselor department and the
society in general in different ways:
I.
The
study will help toidentifying some means of generating revenue that has been
neglected over years.
II.
It
will also be beneficial to the grassroots because improved revenue generation
means improved standard of living in form of provision of social amenities such
as road, hospital, park,drinkable water, rural electrification etc.
III.
The
study will be educative as it will be a reference point for researchers.
IV.
It will ease of the stress of the Board of
Internal Revenue brain trying to store information about their origination
V.
Using an automated system in this
situation would be very efficient especially in information storage.
VI. The
cost of paying personnel working with the organization will be reduced.
1.4 SCOPE OF THE STUDY
The study is on
management system of internal revenue board a case study of motor license unit
Awka. This study is designed to give clear insight and make research to determine
the relationship that exist or could exist between the computer and the board.
The study will cover the function of the vehicle license unit and software will
be developed to maintain record of vehicle registered and every information
pertaining to the vehicles.
1.6
LIMITATION OF THE STUDY
This
project work only concerns motor licensing unit in Awka. This program cannot
solve all the problems or activities of board of internal revenue. There are
some difficulties encountered during the research work such as money for the
research and time it takes during the research work
1.7 DEFINITION OF TERMS
REVENUE:
it is the money that the government receives (taxes) or that of an
organization.
COMPUTER:
a device or system that is capable of carrying out some sequence of information
in a distinctly and explicitly defined manner.
TAX:
this is the money that you have to pay to the government so that it can be for
public services. It is also often paid for goods services.
LICENSE:
an official document that shows that permission has been given to do, own or
use it for something.
INCOME:
the money that a person, a state, country etc, ear from work.
MOTOR:
A device that uses electricity petrol, gas etc, to produce movement.
BOARD OF INTERNAL REVENUE:
an institution that is responsible for accessing and collecting revenue for the
government.