Framework for Client-Server Distributed Database System for an Internal Revenue System “a Case Study of Bayelsa State”

Abstract

In recent years, the Bayelsa State government has encountered a lot of problems in trying to monitor and regulate the taxes collected at the local government area and this is due to the fact that there are no proper record keeping system and no linkage between the state and the local government. There are no accuracy and precision based on the employee data kept by the local government of the state. This result to the inability of the government to monitor an employee’s tax records from the day of resumption of duty to the day of retirement. Some of the taxes generated at the local government areas are not remitted to the state thereby short changing the state and reducing its Internally Generated Revenue (IGR). Thus, there is need to integrate the operational data of an organization and provide controlled access to the data. The aim of this study is to create a distributed Internal Revenue system for different local government areas in Bayelsa State. The system consists of a relational database of internal revenue variables which could be shared by the various Local Government Areas of Bayelsa State. Each of the local government area will form a website, and the database will be hosted by the server at the Board of Internal Revenue Services (BIRS) Bayelsa State. All LGAs will access the database via a distributed network. The client/server distributed network architecture is used in the design and implementation of the system. The system is capable of monitoring an employee’s tax records from the day of resumption of duty to the day of retirement, generation of reports concerning an employee or sets of employee’s tax records, and also access information from the local government at all times.