Abstract :
The provision of social assets and services to the people by the State government cannot
be achieved without revenue. It is therefore expedient that state governments are
encouraged to expand their internally generated revenue bases to aid planning and
execution of social infrastructure. Kogi State Board of Internal Revenue is responsible
for the collection and management of internal revenue which is the financial backbone of
the State. Information about the present method of revenue collection and management
by the Board was gathered through interviews, group discussions, direct observation and
document study. From the information gathered a number of problems inherent in the
present method of operations were extracted. These problems include: delay in the
remittance of collected revenue to the State treasury due to the huge computation
involved in bringing together all revenues collected from thirty Area offices within the
State, diversion of the revenue collected into private pockets by staff of the Board,
difficulty in identifying and locating tax evaders for necessary legal and prohibitive
actions to be taken against them, computational errors, high level of redundancy and
inconsistencies in record, low level of data security, inability to quickly and accurately
retrieve and assemble relevant data for prompt decision making. This research is
undertaken to proffer solutions to the problems identified in the revenue collection and
management in order to provide Kogi State a sound financial base. A combination of
Structured Systems Analysis and Design Methodology(SSADM) and Object Oriented
Analysis and Design Methodology (OOADM) was deployed to develop a feature rich
software program called Computerized Internally Generated Revenue Processing
System(CIGRPS). The application was developed using MySQL database platform as
backend and Visual Basic 6.0 as front end. The implementation of the application
resulted in the elimination of the identified problems.
Keywords :
Revenue , internally generated revenue , social assets and services , board of internal revenue
