ABSTRACT
The research work is motivated by the numerous complaint and obvious fact that so many governments MDA’s are still operating with traditional methods of record keeping which is the major reason for missing documents, multiple record entries, redundancy in data entry and revenue records as a critical challenge. Thus, this research work proposes a Database Management Model for Internal Revenue Generation (DBMMFIRG). The software is designed to maintain accurate and relevant revenue generated records efficiently. The research study tries to mitigate the problem of mismanagement of revenue records, multiple record entries, missing records; redundancy of records as well as effective management of revenue records/live storage of these records. The research will also establish a good user oriented data bank and design a suitable database, procuring and installing the necessary database, communication and application software and develop a detailed documentation of all revenue allocated or collected which will encourage accountability and transparency effectively.
TABLE OF CONTENTS
TITLE PAGE – – – – – – – – I
CERTIFICATION – – – – – – – – II
APPROVAL PAGE – – – – – – – III
DEDICATION – – – – – – – – IV
ACKNOWLEDGEMENT – – – – – – V
ABSTRACT – – – – – – – – VI
TABLE OF CONTENTS – – – – – – – VII
LIST OF FIGURES – – – – – – – X
LIST OF TABLES – – – – – – – XI
CHAPTER ONE
INTRODUCTION
1.0 Introduction – – – – – – – 1
1.1 Background of the Study – – – – – 2
1.2 State of the Problem – – – – – – 3
1.3 Aim and Objectives of the Study – – – – 4
1.4 Significance of the Study – – – – – – 4
1.5 Scope of the Study – – – – – – – 5
1.6 Organizational of the Research – – – – – 5
1.7 Definition of Terms – – – – – – 5
CHAPTER TWO
LITERATURE REVIEW
2.0 Introduction – – – – – – – 7
2.1 Theoretical Background – – – – – – 7
2.2 Overview of Automated Revenue Generation Database – 7
2.3 Automation – – – – – – – – 8
2.4 Method of Revenue Generation – – – – – 8
2.5 Concept of Information System – – – – – 9
2.5.1. Categories of Information System – – – – 9
2.5.2. Data Processing – – – – – – – 10
2.4.3. Characteristics of Valuable Information – – – – 11
2.5. Data Management – – – – – – – 12
2.6. Database Approach to Data Management – – – – 13
2.7. Benefits of Databases in Automated Revenue Generation System 13
CHAPTER THREE
SYSTEM ANALYSIS AND DESIGN
3.0 Introduction – – – – – – – 14
3.1 Research Methodology – – – – – – 14
3.2 SystemAnalysis – – – – – – – 14
3.2.1 Analysis of the Existing System – – – – 15
3.2.2 Disadvantages of the Existing System – – – 15
3.3 Analysis of the Proposed System – – – – 16
3.3.1 Advantages of the proposed System – – – 16
3.4 System Design – – – – – – – 17
3.4.1 Input Layout – – – – – – – 18
3.4.2 Output Layout – – – – – – – 21
3.4.3 Algorithm – – – – – – – – 23
3.4.4 Program Flowchart – – – – – – 25
3.4.5 Database Layout – – – – – – – 34
3.3.6 System Architecture – – – – – – 35
3.3.7 Use Case/Class Diagram – – – – – – 35
3.3.8 Class Diagram – – – – – – – 36
CHAPTER FOUR
SYSTEM IMPLEMENTATION AND DOCUMENTATION
4.0 Introduction – – – – – – – 37
4.1 System Design Diagram – – – – – – 37
4.2 Choice of Programming Language – – – – 38
4.3 Analysis of Modules – – – – – – 38
4.4 Programming Environment – – – – – 39
4.4.1 Hardware Requirement – – – – – – 39
4.4.2 Software Requirement – – – – – – 39
4.5 System Implementation – – – – – – 39
4.6 Software Testing – – – – – – – 39
CHAPTER FIVE
SUMMARY, CONCLUSION AND RECOMMENDATION
5.0 Introduction – – – – – – – 42
5.1 Constraints to the Study – – – – – – 42
5.2 Summary – – – – – – – 42
5.3 Conclusion – – – – – – – 43
5.4 Recommendations – – – – – – – 43
References – – – – – – – – 45
Appendix A – – – – – – – 46
Appendix B – – – – – – – 51
Appendix C – questionnaire
CHAPTER ONE
INTRODUCTION
1.0 Introduction
This chapter introduces Database Management Model for Internal Revenue Generation in Akwa Ibom State. It comprises of introduction, background of the study, statement of the problem, aim and objectives, significant of the study, scope of the study, organization of the research and definition of terms.
Revenue generation is the nucleus and the path to modern development. This study assessed the database management model for internal revenue generation in Akwa Ibom State. The State as the second tier of government needs revenue to provide basic social amenities to the people. It is the responsibility of the State Government to provide public good also known as collective good and execute developmental projects that would improve the standard of living of her citizenry as well as meet its recurrent expenditure.
The discharge of these duties by the government requires a lot of fund. State government get fund from two sources: Internally generated revenue and statutory allocation from Federal government. Ayegba, (2013) defined revenue is as a general term for all monetary receipts accruing from both tax and non tax sources. (Olaoye et al., 2019) also elucidate that revenue from tax and non- tax sources as well as fees, grants and contributions constitute the live wire of the State government. Taxation is the system of imposing compulsory levy on all income, goods, services and properties of individuals, partnership, trustees, executorships and company by government Ayegba, (2013). Akwa Ibom State sources for fund internally by imposing various form of tax on the tax object which could be individuals or corporate entities. The increasing cost of running government revenue has left various states governments in Nigeria with formulating strategies to improve revenue base (Wisdom et al., 2020).