Application of Object-Oriented Approach for the Development of A Tax Database : A Case Study of Region 14 Finance Bureau
No Thumbnail Available
Date
1998-05
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
Addis Ababa University
Abstract
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.
Description
Keywords
Information Science