Full Project – Design and implementation of a computerized system for revenue generation for a business enterprise

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CHAPTER One

1.1 GENERAL INTRODUCTION

Revenue generation is a means through which government establishment hunt for money which will be accountable to the government purse for the execution of its project and the money collected from different areas can be kept by a group of people. Local governments in Nigeria have developed over a number of years, historically; the development of direct revenue collection in local government in Nigeria can be traced by the British pre-colonial period. Community taxes were levied on communities (Rabiu, 2004) recently, the revenue that accrues to local government id derived from two broad sources via

Internal sources
External sources

An effective local governments system rests majorly on the availability of human and material resources which the nation could mobilize and harness for local government development. in 1976, the federal military government then issued guidelines on local government reforms. The reforms which gave recognition to local government as the third tier of government whereby activities of the local government were established(Ojo, 2008). This gave a substantial and unprecedented reform of autonomy to the local governments in the country, with this autonomy, greater responsibilities devolved on the local government are finding it difficult to cope with the present level of responsibilities. The principal aims of creating local government are as follows:

To serve as the third tier of government through which appropriate services and
Development is made in response to the wishes of local community through their representatives.
To serve as an intermediary between government at the center and local community
To mobilized and utilize both human and material resources by engaging the people at the local and in the government activities
To facilitate the exercise of democratic self-government closer to the grass root of the society and to exchange initiative and leadership potential

Mostly, all local governments in Nigeria do no longer perform their responsibilities simply because of poor finances arising from revenue generation drive, the bad financial situation is further aggravated by the prevailing inflationary situation in this country which erodes the value of funds available to render essential social services to people. Development is highly associated with fund, much revenue is needed to plan, execute and maintain infrastructure and facilities at the local government level. The needed revenue generated for such developmental projects like construction of bridges, construction of accessible roads, healthcare centers among other sources generated from taxes, fines, royalties, haulages, fines and grants from states, national and international government. Thus the local government tends to carry out the maintenance of this project and other responsibility without adequate revenue generation. This is the basic reason why development is skeletal at some local government councils in Nigeria. The generation is not exceptional to Offa local government in Kwara state.

1.2 STATEMENT OF THE PROBLEM

The problem that confronts most local government on revenue generation cannot be over emphasized. Hence local governments having numerous means of sourcing fund are also faced with a lot of problems and difficulties in generating its revenue. These problems affect mostly its internal sources of revenue. The local government is faced with myriads of problems ranging from corruption and embezzlement, poor financing, mismanagement of funds to poor leadership, this has deterred the development of local governments in Nigeria, the major issues are: what has contributed to the nonperformance? Is it because of total dependence on federal and state statutory allocation? Is it as a result of poor internally generated revenue drive? Is it because of ineffective utilization of available scarce resources or mismanagement by public office holder? Among others certain percentage of the statutory allocation has always been diluted by the state government there by causing the local government to underperform which includes:

Dilapidated infrastructural facilities
Unavailability of social services to rural populace
Underdevelopment of local communities

Based on the above stated problems, it has become necessary to conduct an analysis on revenue generation in Offa local government, Kwara state.

1.3 AIM AND OBJECTIVES OF THE STUDY

AIM

The primary aim of this project work is to look into the operations of revenue generation from business premises in Offa local government area and comes out with a computerized design that will be more effective.

OBJECTIVES

To critically examine and know why most people of the society do not comply in payment of tax, rent rates and other fees or charges.
To examine how staff of local government contribute to the problem of revenue generation, and as well to know how inadequate operational vehicles/machines contribute to the problems of revenue generation in local government arrears.
To know the effects or impacts of these problems
To make recommendations or prospects on these problems of revenue generation in local government in order for them to perform their statutory assigned function effectively.

1.4 SIGNIFICANCE OF THE STUDY

From the outlook there is need for the local government to improve their performance, however the research is significantly considering the closeness of local grassroots people and the need to utilize substantial revenue for the various sources. The use of computer as a tool in revenue cannot be over emphasized therefore designing software for revenue management will enhance accuracy in the management of revenue. The study will help to identifying some means of generating revenue that has neglected over years.

1.5 SCOPE OF THE STUDY

This project work covers the area of data entry, information storage and retrieval, data update and how they are being kept as it concerns revenue generation at Offa local government area.This includes how data is collected, processed and stores for future use.

1.6 DEFINITION OF TERMS

Revenue: this can be the income especially the total annual income of the state from an axis etc. and one producing revenue contracted with one protecting a country trade
Revenue generation: this is a means through which government establishment hunt for money which will be accountable to the government purse for execution of its project
Premises: this can be defined as a building land where business can be established.
Computer : this is a device capable of accepting data in the form of facts and figures applying prescribed to the data and supplying out the results of the processed meaningful information.
Data: this is the collection of facts and figures that are processed
Information: this is the processed data is meaningful, this is the facts or details about something or somebody.
Design: this is the act of formulating work plan and needed to achieve general objectives of a system
Business: it is defined as the activity of making buying and selling of goods and services for money.

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Full Project – Design and implementation of a computerized system for revenue generation for a business enterprise

Full Project – Design and implementation of a computerized system for revenue generation for a business enterprise

CHAPTER One

1.1 GENERAL INTRODUCTION

1.2 STATEMENT OF THE PROBLEM

1.3 AIM AND OBJECTIVES OF THE STUDY

1.4 SIGNIFICANCE OF THE STUDY

1.5 SCOPE OF THE STUDY

1.6 DEFINITION OF TERMS

Full Project – Design and implementation of a computerized system for revenue generation for a business enterprise

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