Topic: EconomicsTaxation

Last updated: April 15, 2019

BY MOSES A. KOLNAGBAYAN TP16/17/H/1285 A THESIS TO BE SUBMITTED TO THE DEPARTMENT OF COMPUTER SCINCE, OBAFEMI AWOLOWO UNIVERSITY, ILE-IFE, NIGERIA IN PARTIAL FULFILLMENT OF THE REQUIREMENT FOR THE AWARD OF THE DEGREE OF MASTER OF INFORMATION SYSTEM 2018 CHAPTER ONE INTRODUCTION Background to the Study This chapter gives a brief description of the background and purpose of the study. The aim, objectives, research questions and the research methodology selected to answer the research questions are also stated. The recent advances in computing and communication technologies such as sensor systems, positioning systems, mobile devices, and so on, have led to the emergence of computing paradigms such as ambient intelligence, pervasive, ubiquitous and context-aware computing Yu and Mylopoulos (1998).

A core element of these emerging paradigms is context Weiser (1991). The notion of context has been used in different ways and in different computer science disciplines such as artificial intelligence, natural language processing, and recently mobile and ubiquitous computing. Since requirements are user needs that could vary according to the environment the users are in, we refer by context to the reification of such environment Context has a strong influence on system requirements it can be a factor in deciding requirement to meet, choosing among possible ways to meet the requirement, and assessing the quality of each of these ways. On the other hand, the system itself may cause changes in the context as a result of meeting its requirements. However, in spite of the mutual influence between context and requirements, context is either ignored or presumed uniform in Requirement Engineering ( RE) literature and is considered mainly during the later stages of software development mostly at the architectural level.

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Requirements can be contextual in the sense that, it. weaves together computing and human living environment which implies the awareness of the varying states of such environment and how variations in the environment states influence the computing system. We advocate that the environment influences users decisions first it influences what they require, the possible ways they achieve their requirements, and the quality of each way. The designed software needs to reflect users adaptation to their environment as a preliminary step to derive what functionalities to execute, this leads to the understanding of goal based contextual requirement. Goal modeling is a mainstream technique in RE. It is an effective way to capture stakeholders needs and expectations and understand whether and why software product should be developed.

Finkelstein and Savigni (2001) Goal models are intentional representations of users goals and the ways users may adopt to satisfy them. Goal models can capture also the quality of each way through the notion of soft goal Context may have a strong influence on users goals, the way to reach them, and the quality of each way. Consequently, we need to enrich goal models with context to capture such influence. Moreover, goal models have been used to represent the rationale of both humans and software systems and they have been shown helpful for adaptive systems engineering in particular.

The technological invention has been an important matter in the collection of income tax and revenue. The establishment of new commercial instruments helps businesses works more efficiently and affects the way taxes and revenues are collected. Onuiri et al. (2015) opined that, tax is any form of charge levied on a person or an institution by a governing body or its equivalent such that defaulted payment is punishable by law. Information Technology (IT) transforms at a rapid pace that the existing fiscal systems becomes obsolete in a short period of time. The necessity to integrate former existing structures is becoming more demanding since new applications need to be created to assist the dynamics of financial processes. In addition, the quantity of processing data augments each year, which requires a scalable infrastructure to keep the fiscal processes working.

Over the past years, IT has played a major role in data oriented businesses, which extracts and processes information in order to achieve their goals. Tax and revenue service is basically founded on financial data about individuals and businesses. In order to serve the government indirectly, for instance, the nation that elected with political agents the Internal Revenue Service (IRS) is almost completely dependent on IT since its activities are essentially based on processed data that yield information to collect taxes and revenues.

Government aim is collecting tax and revenue in accordance with the applicable legislation is a complex task because of the massive amount of taxpayers and the different rules that are applied for each case. To perform the alluded duty, many different systems exist with the intention of assisting the IRS personnel to carry out their job. Nevertheless, with the amount of data growth and the constant advancement of technology, a permanent rational sustainable innovation practice may be necessary to keep the IRS business processes running adequately.

In particularly, the Liberia tax system is surrounded by countless problems which include Little data available on the history of tax revenues or tax payers due to a lack of proper records keeping system USAID (2017). An unavailability of tax statistics and a centralized database for the existing ones USAID (2017). Deployment of limited man power and other necessary resources into redundant roles and job functions (Ariyo, 1997). Replication of taxes and its negative effect on tax payers a problem resulting from a clash in the governments fiscal responsibility and its fiscal power (Odusola, 2002). Deliberate attempts by tax payers to evade taxes (Odusola, 2003). Based on the numerous problems arising from Liberia tax system, this research main aim is to development a goal-based framework for contextual requirement for income tax collection for Liberia Revenue Authority (LRA), particularly e-taxation system which will enhance the processes of taxpayers transactions online without having to visit the office of the LRA, improving a well-arranged database and implementing strong security of the system for data security and which consequently give room for the re-allocation of freed-up resources. Statement of Research Problem Several studies (Onuiri et al. 2015 Guillermo et la.

2013 Hilton, 2008 Paula, 2013) have suggested that the development of information technology (IT) can improve income tax collection and ensure that the needed resources are collected for the development agenda of the country. USAID (2012) pointed out that Liberia tax system is surrounded by countless problems which include Little data available on the history of tax revenues or tax payers due to a lack of proper records keeping system an unavailability of tax statistics and a centralized database for the existing ones. Ariyo (1997) states that the development of limited man power and necessary resources into redundant roles and job functions and Odusola (2002 2003) further mentioned that replication of taxes and its negative effect on tax payers a problem resulting from a clash in the governments fiscal responsibility and its fiscal power. He further wants on to states that deliberate attempts by tax payers to evade taxes bring shortage in government revenue. All the studies mentioned above were mainly focusing on ascertaining on loopholes in the taxing system but from different angles.

While the studies have helped in understanding there is a need to improve the Liberia tax system through information technology. To this body of knowledge, none of the researchers dealt with the contextual requirements for income tax and revenue collection influence on revenue growth. These studies focused mainly on the mechanism to develop an e-taxation system for Liberia Revenue Authority(LRA) to address the problems of collecting taxes in Liberia, which had not been in use before. One can argue that there is a gap of knowledge on how information technology can influence revenue collection and accelerate economic growth in Liberia. Therefore, this study develops an e-taxation system in Liberia to determine whether it is adequate or not to enhance revenue collection and accelerate economic growth.

Scope This work is limited to designing of a contextual based requirement framework for income tax generation at the Liberia Revenue Authority(LRA) Aim and Objectives of the study The aim of the study is to design a contextual -based requirement framework for income tax generation system for the Liberia Revenue Authority (LRA). Specifically, the objectives of this framework are to Study existing tax generation practices in Liberia with a view to identifying deficiencies and elicit requirements from the system. Design a contextual framework model based on (i). Specify how the improved framework can be implemented. 1.

5 Methodology In order to achieve the above listed objectives, the following methodological approach will be use for this study. secondary sources of data collection will be use. sources like textbooks, journals and internet constitute secondary sources of data collection. The framework design will be represented diagrammatically, using the descriptive Unified Modelling Language (UML). The Unified Modelling Language is a specific purposed concept in software engineering, which is intended to provide a consistent visualization of a system design. 1.

6 Justification of the study A. contextual based requirements framework for income tax collection is an aggregate of methods used to engage in the creation of information systems in a defined, organized and stepwise manner, it will aim us to establishing the actuality of the system. It will provide an efficient and accurate computation of tax payment and tackle tax avoidance and evasion create a well-arranged database and implement strong security of the system for data security and obtain availability of Real Time Information (RTI) displaying live statistics of the system. CHAPTER TWO LITERATURE REVIEW PAGE MERGEFORMAT 3 Y, yu),j-BYRHO8@obaT)KU/RAi0CG 9xu5O_fsW Ou/o7.

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