DESIGN AND IMPLEMENTATION OF A COMPUTERIZED TAX COLLECTION AND MANAGEMENT SYSTEM

1.1     BACK GROUND OF THE STUDY:

Governments are as diverse as the people and cultures they serve. But when it comes to keeping a government running through efficient assessment and collection of taxes, they all face the same basic challenges. Whether you're a county on Florida's Gold Coast or a republic in Africa emerging from strife and putting comprehensive tax procedures in place for the first time, it all comes down to fair and transparent assessment and valuation of property; efficient, effective billing and collection procedures; and absolute transparency with your most important constituents - the public.

Breakdowns at any point in the system can lead to lower revenue, confusion and perceptions of unfairness. Yet revenue departments face serious internal pressures, since they are often compelled to get the most out of aging or outdated software and hardware systems. It's the classic chicken-and-egg scenario: You need the best tools in order to get better at managing and collecting taxes. At the same time, how can you afford improved technology without the collecting the appropriate revenue?

Most company now uses computerized payroll system. A computerized payroll system will not only resolve difficult problem but also it will provide fast process and accurate calculation of the salary. According to Dave Rooses (2010) in his article on how payroll system work. In manual payroll system there is so many possible errors that may be encounter but if the payroll is computerized, payroll clerks will not need calculator to compute the salary of the employee. Payroll is the sum of all financial records of salaries for an employee, wages, bonus and deductions. In accounting, payroll refers to the amount paid to employee for services they provided during a certain period of time. (Wiki podia 2005). The employer are required to hold back the part of each employee's earnings because the money will used for paying the income taxes union dues and medical insurance premiums that is responsible of the employee. (Fundamental financial and managerial accounting concepts published by mc grave-hill international edition).