Application of Object-Oriented Approach for the Development of A Tax Database : A Case Study of Region 14 Finance Bureau

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Addis Ababa University


The tax system of actually is the basis for government revenue by which the funds raised will provide opportunities throughout the economy for development and growth. Strong tax system, in turn, requires more than anything else timely and complete information as one of its prerequisites. The lack of information can slow down the efficiency of taxation and this in turn has impact on the process of national development. While rapid access to accurate information is critical to the tax operation, in the Ethiopian tax system, there have been reports that access to information was difficult and has been a persistent problems for a long time. Such problem has also been prevalent at Region J 4 Finance Bureau which is the case area of this study Most of the information required for tax related activities are obtained based on searches across several files of taxpayers. The fact that the information is not readily available and must be extracted from files increase the response time for action and increase the risk of error due to lost or misplacement of original documents. These circumstances pose further difficulties which deter the chasing of tax arrears. This study, therefore, was undertaken to address the tax information handling problems in the Region J 4 Finance Bureau, with the view of exploring the application of the features and capabilities provided by objects-oriented techniques in tackling the information access problems Survey instruments, consisting of questionnaire, interview as well as documentary analysis, were used to collect required data for the study. Analysis made on the basis of the data gathered revealed enough evidence to establish the weaknesses of the existing tax information handling. The analysis has also helped in pinpointing the system's requirement as well as identification of possible solution. As one alternative solution for tackling the problems in the existing manual system, development of a computer based database system is identified. In this connection, an attempt is made to demonstrate the application of object-oriented development techniques ( as an appropriate technique ) to develop a database through prototyping. Further, recommendations are made for considerations by the Bureau to fully benefit from the solution suggested by way of identifying the prototype database into fully operational database.



Information Science