IIARD International Institute of Academic Research and Development

INTERNATIONAL JOURNAL OF COMPUTER SCIENCE AND MATHEMATICAL THEORY (IJCSMT )

E-ISSN 2545-5699
P-ISSN 2695-1924
VOL. 9 NO. 3 2023

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Development of Hybrid Model for secured Tax Payment and Verification System with Automated Enforcement Mechanism

Okolie Chioma M., Agbakwuru O. A., Amanze B.C & Agbasonu V.C

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Abstract

Development of hybrid model for secured tax payment and verification system with automated enforcement mechanism is a work designed to verify and enforce tax payment system in Nigeria. In Nigeria today, people avoids paying tax, even multinational companies manipulate their income report in order to evade paying the accurate tax. It is only government employees that pay their tax accurately because it was deducted from the source. This calls for urgent attention as government is losing billions of naira on tax evasion. Tax papers are being forged by individuals and companies whenever there is a check on their tax payment documents. Some tax collectors also compromise their work by defrauding government of the tax paid by companies as they have their fake receipts to issue out to unsuspecting tax payers. This calls for a model that can authenticate tax payment information for companies or individuals. Hence, the aim of this work is to develop e-tax registration, e-tax filing and e-tax reporting system using a web platform. The system integrates e-tax payment system through online banking and linking the BVN and TIN to Tax database. The system provides a link that can be used by tax enforcement agency to verify tax payment status of any individual using TIN, Fingerprint and BVN. It also provided an automated enforcement mechanism that can stop tax defaulters from carrying out banking transactions until the tax is paid. The methodology adopted is the object oriented and design methodology (OODM) and PhP-MySQL with java script was used in the implementation. The software developed helped in keeping accurate track of tax payer’s details and it achieved 90% accuracy in verifying and automated enforcement of tax payment defaulters.

keywords:

TIN, BVN, Fingerprint and enforcement

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References:

Mustapha, B., Rildwan, O.B., Sadiq, R., Moronke, L.A., Ahmad, H., Rahmon, T.A. (2021).
Integrated etax filing management system on tax compliance behaviour in Nigeria.
Academy of Accounting and Financial Studies Journal, 25(S5), 1-15

Olaoye, C. and Atilola, O. (2018). Effect of e-tax payment on revenue generation in Nigeria.
Journal of Accounting, Business and Finance Research, 4(2), 56-65.

Kirchler, E. (2017). The economic psychology of tax behaviour. Cambridge: Cambridge
University Press

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