ABSTRACT
Computerized Tax Management System, CTMS provides flexible and cost effective independent tax services for corporate tax departments. Computerized Tax Management System, CTMS skilled tax professionals are experts in Federal, state or international corporate tax matters, and serve clients on a co-sourced, outsourced or project basis. This project is aim at designing an Computerized Tax Management System in board of Internal revenue Enugu. This is achieved with the help of programming language like visual basic.
A good tax system should be structured so that it can be administered efficiently and economically. Taxes that are costly or difficult to administer divert resources to non-productive uses and diminish confidence in both the levy and the government. Worse still, waste can also be created by excessive tax rates; economic efforts are then shunted from high- into low-yielding activities, from productive enterprises into tax shelters, and from open, above-board transactions into hidden, off-the-record participation in the underground economy. When this happens, the important principle of tax neutrality (which maintains that a tax should not cause people to change their economic behaviour), implied by Smith, is violated.
  ORGANISATION OF THE WORK
This work is organized into seven chapters.
CHAPTER ONE: Highlights the native, aims and objectives of the project, the general work to be done, what it will achieve and benefits derivable there from.
CHAPTER TWO: Reviews some literature of related subject matter by earlier authors.
CHAPTER THREE: Describes and analyses the existing system, states its mode of operation and identities the problem facing at, providing possible solution thereof.
CHAPTER FOUR: Treats the design of the new system. Things in the present system as well as the new structure and design elements that are needed to properly implement the new system are also described.
CHAPTER FIVE: Deals with the implementations phase, comprising program design, coding and testing.
CHAPTER SIX: Presents the documentation of the new system, describing the functionality of various parts of the program. It also provides a risers guide to using the system.
CHAPTER SEVEN:   Gives some concluding remarks as well as recommends possible areas of further research and improvement. Â
TABLE OF CONTENT
TITLE PAGE
CERTIFICATION
DEDICATION
ACKNOWLEDGEMENT
ABSTRACT
ORGANISATION OF THE WORK (STUDY)
TABLE OF CONTENT
CHAPTER ONE:
INTRODUCTION
- BACKGROUND OF
THE STUDY
- STATEMENT OF PROBLEM
- PURPOSE OF STUDY
- SIGNIFICANCE OF THE STUDY
- AIM AND OBJECTIVES
- SCOPE OR DELIMITATION
- LIMITATIONS OR CONSTRAINTS
- ASSUMPTIONS
CHAPTER TWO:
LITERATURE REVIEW
CHAPTER THREE:
DESCRIPTION AND ANALYSIS OF EXISTING SYSTEM
3.1 FACT FINDINGS METHOD USED
- OBJECTIVE OF
THE EXISTING SYSTEM
- INPUT, PROCESS AND OUTPUT ANALYSIS
- INFORMATION FLOW DIAGRAM
- PROBLEMS OF THE EXISTING SYSTEM
- JUSTIFICATION OF THE NEW SYSTEM
CHAPTER FOUR:
DESIGN OF THE NEW SYSTEM
4.1 OUTPUT SPECIFICATION AND DESIGN
- INPUT
SPECIFICATION AND DESIGN
- FILE DESIGN
- PROCEDURE CHART
- SYSTEM FLOW CHAR
- SYSTEM REQUIREMENT
CHAPTER FIVE:
IMPLEMENTATION
- PROGRAM DESIGN
- PROGRAM FLOW CHART
- PSUDOCODE
- SOURCE PROGRAM
- TEST RUN
CHAPTER SIX:
DOCUMENTATION
CHAPTER SEVEN:
RECOMMENDATION AND CONCLUSION
REFERENCES
CHAPTER ONE
INTRODUCTION
BACKGROUND OF THE STUDY
The impact of engineering age is tremendous and its arrears of application are increasing geometrically. It is believed that the information revolution will radically change the nature and quality of engineering work in the near future.
Some of the most exiting arrear of the information technology includes.
Office automation and computer publishing
Just-in-time (J.I.T) production techniques to reduce cost and improve quality.
Electronic shopping and electronic funds transfer
Computer controlled commuter train system
Decision support system (DSS) that facilitate real time control of making under battle field condition typically characterized by uncertainty
Computer aids to the handicapped including intelligent implants and experts for medical diagnosis.
Computer aids instruction (CAI) and aided manufacturing.
Due to all these mentioned arrears of computer application and more, computer has now been accepted and used by so many organizations, by individuals for various purposes. It is believed that computer is an agent, which improves productivity, enhances competition.
It is however worthy to not that 75% of all computer application generate documented information. This is why it is said that had copy is the spice of information.
Computerized Tax Management System, ESTM provides flexible and cost effective independent tax services for corporate tax departments. Computerized Tax Management System, ESTM skilled tax professionals are experts in Federal, state or international corporate tax matters, and serve clients on a co-sourced, outsourced or project basis.
Computerized Tax Management System, ESTM services range from overall tax management programs to focused assignments such as tax compliance, planning, examination support or automation development
         Computerized Tax Management System, ESTM provides the following services
