ABSTRACT
Local Government is established with the
aim of performing some local functions within its area. In doing this, the
Local Government requires some funds to finance these local functions. These
funds are gotten from Federal Government and State Government. However, the
Local Government is faced with a lot of difficulties to source adequate revenue
from both the Federal Government and the State Government, hence the internally
generated revenue within the Local Government is used to finance this local
projects without completely depending on the Federal Government and State
Government. During the collection of this internally generated revenue within
the local government a lot of errors are being made by the officers and also
faced with a lot of difficulties to manage the internally generated revenue
information. The proposed system aims to eliminate these short comings in the
existing method.
This project helps to review the various
sources of internally generated revenue within Akoko-Edo Local Government Area.
A data base management model has been developed for Akoko-Edo Local Government
Area Igarra Edo State using C-sharp programming language for the interface
coding and SQL for developing the data base. This model will help monitor the
whole exercise, if it is truly implemented and adopted by Akoko-Edo Local
Government Area Igarra Edo State, it will go a long way helping in the
management of revenue information of the Local Government.
TABLE OF CONTENT
CHAPTER ONE
Introduction
1.1
Background of The Study………………….1
1.2
Statement
of The Problem…………………3
1.3
Purpose
of The Study……………………….4
1.4
Significance
of The Study………………….5
1.5
Research
Questions…………………………………………………7
1.6
Scope
of The Study……………………………………………………….8
1.7
Limitation of the Study…………………………………………………8
CHAPTER TWO
2.0 Review of Literature………………………………………………………9
CHAPTER THREE
Research Methodology
3.1 Design of the
System………….……………………………………..…15
3.1.1 Algorithm……………………………………………………………….15
3.1.2 Programming Languages Used……………………………………16
3.2
Area of
Study……………………………………………………………..18
3.3 Population of the
Study…………………………………………..…18
3.4 Data Collection
Instrument………………………………………...19
3.5 Validation of the
Instrument……………………………………….20
3.6 Reliability of the
System………………………….…………………21
3.7 Method of Data
Collection…………………………………………..21
3.8 Analysis of the Existing
System……………………………………..22
CHAPTER FOUR
System Implementation
4.1 Analysis of the Proposed
System…………………………………24
4.1.1 Input Design
Specification…………………………………………26
4.1.2 Process Design
Specification………………………………………27
4.1.1.1 Design of Taxes Interface………………………………………….28
4.1.1.2 Design of Economic Fee Interface………………………………30
4.1.1.3 Design of Social Fee and License Fee
Interface……………..31
4.1.1.4 Design of Security Fee and Check
Interface…………………34
4.1.1.5 Design of Approved Revenue
Interface……………………….34
4.1.3 Output Design
Specification………………………………………37
4.2 System Implementation……………………………………………49
4.2.1 Hardware Requirement…………………………………………….49
4.2.2 Software Requirement………………………………………………50
4.3 System Testing……………………………………………………….50
4.4 System Review and
Maintenance………………………………...51
4.5 System Documentation…………………………………………….52
CHAPTER FIVE
Conclusion and Recommendation
5.1 Conclusion………………………………………………………………53
5.2 Recommendations……………………………………………………..54
Bibliography……………………………………………………………………55
Appendix………………………………………………………………………..56
CHAPTER
ONE
INTRODUCTION
1.1 BACKGROUND
OF THE STUDY
Revenue generation in Nigeria Local
Government is principally derived from TAX. Mean while, Tax is a compulsory
levy imposed on individual or companies for the various legitimate functions of
the state (Oloaye, 2008). Tax is a necessary ingredient for civilization. The
history of man has shown that man has to pay tax in one form or the other, that
is either cash or in kind, initially to his chieftains and later in a form of
organized Government (Oloaye, 2008). No system or rule can be effective whether
foreign or native unless it enjoy some measure of financial independence. Local
Government in Nigeria has developed over the years. Historically, the
development of direct taxation in Local Government in Nigeria can be traced to
the period before the British pre-colonial era. Under this period, community
tax where levied on communities (Robin, 2004).
Recently, the revenue generation of the
Local Government is derived from two main sources, external source and internal
source. External sources includes statutory allocation to the Local Government
from the State Government to the Local Government in its area of Jurisdictions,
borrowing from State Government and other financial institutions, statutory
allocation from the Federal account, local rates on markets and shops. While
the internally generated sources of finance includes local rates, market taxes,
bicycles, trucks, canoes, wheel barrow rates, mechanic shops and so on. Other
means of internally generated revenues by the Local Governments are fine
charged by customary courts, Local Government business investment rates, fees
from schools established by Local Government, shops rates, license fee,
marriage registration fee, birth registration fee, Naming of street
registration fee excluding any street in the State Capital, tax payable by
cattle farmers, merriment on road closure levy, refuse disposal fees, fee
collected from amusement centers established and operated by local authorities
and so on.
1.2 STATEMENT OF THE PROBLEM
In spite of the of the above source of
revenue as stated in the background of the study, the Local Government In
Nigeria are faced with a lot of difficulties to manage revenue information
which are generated internally within their area of Jurisdiction. Such problems
are:
1
The dishonesty on the part of the Local
Government Officers in charge of revenue collection which always resulted to a
poor internally generated revenue within the Local Government.
2
The
Machinery put in place for collection of revenue are inadequate hence, most of
the Government money is not always collected and this always result to poor
generation of funds within the Local Government
3
The
improper handling of the documents used for the collection of Local Government
revenue by the Officers involved gives a proper picture about the whole
exercise and thereby enabling the difficulties in managing the exercise by the
Local Government administration.
These above
mentioned problems gives the need to developing a computerized application
model for the Internally generated revenue of Local Governments, which can go a
long way to monitor and process the internally generated information of the
Local Government and thereby reduce some of these above mentioned problems.
1.3 PURPOSE
OF THE STUDY
Any application
model like this is being motivated by some reasons. Hence, this application model for Local Government
internally generated revenue is not an exception. Some of the purposes of this
study are:
1
To ensure accuracy of final result of
internally generated information within the Local Government.
2
To
prevent the internally generated revenue information within the Local
Government from destruction (damage) in case of fire accident.
3
There
is a need to embrace technology in our Local Government to reduce the level of
paper work within the Local Government.
4
The
knowledge of the techniques of developing a data base management model for
internally generated revenue for a Local Government is an Exceptional purpose
of this study.
1.4 SIGNIFICANCE OF THE STUDY
The Local Government is a Government at
the Local level established by the law to perform some specific functions
within defined areas (Ugoji, 1994). Local Government is vested with substantial
powers to take control over Local affairs. In doing, the Local Government
brings Government to the level of the people.
Managing the Local Government requires a
proper administration which gave rise to sub-division of the Local Government
into Departments. They are Personnel system, bursary system and audit system
(unit). In the past, paper where mainly used in processing every information
within the sub-division in the Local Government affairs, this is also
applicable mainly to the Local Government.
However, this information are now stored
as electronic images on the computer, constituting the data base of the
administration in the Local Government Council. The computer allows officers to
successfully handle large amount of data than the Local Government Officer
could when done manually.
Applying computer in Local Government
Council has given a high degree of accuracy in processing all information
within the Local Government administration. It has grown to the extent of
reducing the level of paper work in today’s Local Government Council.
The computer has large storage
capacities and very accurate in handling and processing data. Computers are
used in the Local Government for storing voter’s registration information
within the Local Government.
Computers are widely accepted in the Local Government due to
their exceptional reliabilities. Computer can produce result at peak speed for
a long period of time (Onianwa, 2003). The computer also allow for backup
document that were used for generating revenue within the Local Government in
case of a missing file that has some vital information of the Local Government.
With
the above explained reasons, the importance of this study is to develop a data
base management model for Akoko-Edo Local Government Area to generate accurate
and quick information concerning the internally generated revenue of the Local
Government for quick decision making.
1.5 RESEARCH QUESTIONS
Some of the
research questions to this study are stated below.
i. What are the aim and objective of Local
Government creation in Nigeria?
ii. How does Local Government in Nigeria
finance the project within their Jurisdiction?
iii. What
are the main sources of revenue to the Local
Government?
iv. How
does Local Government generate their revenue internally?
v. What are the challenges faced by the
Local Government in managing the internally generated revenue during and after
revenue generation?
vi. How can these challenges are
properly addressed in order to have a more preferred output.
1.6 SCOPE
OF THE STUDY
The study is to cover the whole aspect of internally
generated revenue within the Local Government in Nigeria with a view of
generating accurate and timely information regarding the revenue generation
within Akoko-Edo Local Government council in Edo State as stated in the importance
of the study.
1.7 LIMITATION
OF THE STUDY
However for the purpose of clarity and
non-repetition of tasks, and for the fact that the procedure will be used for
designing such model for other Local Government in the State. This study has
been restricted to one Local Government in the State which is Akoko-Edo Local
Government Area Igarra.
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