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. 2 2023

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On Development of Tax Payment Verification System Using Hybrid Technology

Ohanuma Chukwudi Kelechi, Amanze Bethran Chibuike, Agbasonu Valerian Chinedum

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Abstract

Development of tax payment verification system using hybrid technology is aimed at computerizing tax verification process in Nigeria. In Nigeria today, people avoid 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 paper is to develop a tax payment verification system for a better voluntary compliance of tax payers using biometric and bank verification number. A centralized database of all taxable adults in Nigeria will be designed and a platform that can enable tax collectors update tax payers receipt online. The system will provide an online verification of company tax payment using the company’s registration number with the corporate affairs commission. 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 payers details and it is very helpful to government and tax payers

keywords:

Tax, Biometric Technology, BVN, Government

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References:

Waweru, A. & Woodbury, D. (2013). The effect of tax laws and tax administration on tax
compliance: The case of the U. S. individual income tax. National Tax Journal, 38, 1-15

Y?lmaz, F., and Jacqueline, C. (2013). Can E-filing Reduce Tax Compliance Costs for
Small Businesses in Developing Countries? World Bank Policy Research Working
paper.

Allingham, M. and Sandmo T. (2010). Principles and practice of Nigerian tax
planning and management. Ilorin: Batay Publications Limited.

The World Bank. (2013). Nigeria Economic Report. The World Bank.

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