Final Tax System

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A MOBILE BASED INCOME-TAX RETURN SYSTEM FOR SMALL ENTERPRISES By MOSES MUGUMYA 2006/HD18/6891U BA (SS) (Mak), PGDCS Department of Information Systems Faculty of Computing and Information Technology, Makerere University E-mail:[email protected], Ph: +256772516236 A Project Report Submitted to School of Graduate Studies in Partial Fulfillment for the Award of Master of Science in Information Systems Degree of Makerere University. Option: Management Information Systems Supervisor: Dr Ddembe Williams Department of Information Systems Faculty of Computing and Information Technology, Makerere University

description

A MOBILE BASED INCOME-TAX RETURN SYSTEM FOR SMALL ENTERPRISESBy MOSES MUGUMYA 2006/HD18/6891U BA (SS) (Mak), PGDCS Department of Information Systems Faculty of Computing and Information Technology, Makerere University E-mail:[email protected], Ph: +256772516236 A Project Report Submitted to School of Graduate Studies in Partial Fulfillment for the Award of Master of Science in Information Systems Degree of Makerere University. Option: Management Information Systems Supervisor: Dr Ddembe Wi

Transcript of Final Tax System

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A MOBILE BASED INCOME-TAX RETURN SYSTEM

FORSMALL ENTERPRISES

By

MOSES MUGUMYA2006/HD18/6891U

BA (SS) (Mak), PGDCSDepartment of Information Systems

Faculty of Computing and Information Technology, Makerere UniversityE-mail:[email protected], Ph: +256772516236

A Project Report Submitted to School of Graduate Studies in PartialFulfillment for the Award of Master of Science in Information Systems

Degree of Makerere University.

Option: Management Information Systems

Supervisor: Dr Ddembe Williams

Department of Information SystemsFaculty of Computing and Information Technology, Makerere [email protected]: +256-41-540628/534560, Fax: +25641-

540620.

December, 2010

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DECLARATION

I Moses Mugumya do hereby declare that this Project is original and has not been

published and or submitted for any other degree award to any other University before.

Signature ………………………………

Moses MugumyaBA (SS) (Mak)

Date: ………………………………………

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APPROVAL

This report has been submitted for examination with the approval of the following

supervisor

Dr Ddembe Williams

BSc, Msc, PHD, PGDHE, ILTM, MBCS

Department of Information Systems

Faculty of Computing and Information Technology

Signature:……………………………………………….

Date: ………………………………………………………

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DEDICATION

This report is dedicated to my parents late Mr David Mugumya, and Mrs Ruth Mugumya

who have been a source of inspiration.

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ACKNOWLEDGMENT

I would like to acknowledge the invaluable assistance of Dr Ddembe Williams whose

supervision and guidance has enabled me to successfully complete this project.

Gratitude too is extended to all the lecturers who imparted the academic knowledge that I

acquired during the course period.

To my employer Uganda Revenue Authority ; friends- Martin Muhangi, Kenneth

Amanya, Martha Twagira, Marion Lubowa, Frank, James etc who gave me financial,

material and moral support am truly thankful

Finally I wish to thank the Almighty God who has seen me through this project and give glory and honour to him.

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LIST OF ACRYNOMS

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CONTENTS

DECLARATION.................................................................................................................1APPROVAL........................................................................................................................2DEDICATION.....................................................................................................................3ACKNOWLEDGMENT.....................................................................................................4List of Figures.......................................................................................................................7INTRODUCTION...............................................................................................................8

1.1. Background to the Study.......................................................................................81.2. Definition of Key Words:...................................................................................101.3. Sources of problems in harmonizing the Informal Sector:.................................111.4. Problem Statement..............................................................................................131.5. Objectives of the Study.......................................................................................14

1.5.1. General Objective........................................................................................141.5.2. Specific Objectives......................................................................................14

1.6. Scope of the Study..............................................................................................142. LITERATURE REVIEW..................................................................................................15

2.1. Small and Medium Enterprises...........................................................................152.2. Taxing Small and Medium Enterprises in Africa:..............................................152.3. Role of Government in Promoting of E-Business..............................................162.4. Income Tax.........................................................................................................172.5. Modernizing Tax Administration in Singapore..................................................182.6. Home Workers....................................................................................................182.7. Requirements of an E-business Framework........................................................192.8. E-Business Frameworks......................................................................................20

3. METHODOLGY............................................................................................................223.1. Current Approaches to Modeling Business Processes........................................22

3.1.1. Activity Flow Oriented Approach...............................................................223.1.2. Data Flow Diagramming Approach.............................................................223.1.3. Object Oriented Approach...........................................................................233.1.4. Communication Flow Oriented Approach...................................................23

3.2. Evaluation of the current approaches to modeling business processes:..........243.3. Proposed System Development Life Cycle........................................................25

3.3.1. Feasibility....................................................................................................263.3.2. System Analysis:.........................................................................................263.3.3. System Design:............................................................................................273.3.4. Implementation............................................................................................273.3.5. Testing.........................................................................................................283.3.6. Maintenance.................................................................................................28

4. SYSTEM ANALYSIS AND DESIGN................................................................................29

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4.1. Overview.............................................................................................................294.2. Problems of the Existing System........................................................................294.3. User Requirements..............................................................................................29

4.3.1. Functional Requirements.............................................................................304.3.2. Non Functional Requirements.....................................................................31

4.4. System Design.....................................................................................................314.4.1. The Proposed System has a Three Tier Architectural Design.....................324.4.2. System (Hardware and Software) Requirements.........................................334.4.3. Data Flow Diagram of Proposed System.....................................................34

4.5. Conceptual Design..............................................................................................364.5.1. Relations......................................................................................................364.5.2. Relationship.................................................................................................37

4.6. Logical design.....................................................................................................404.6.1. Mappings.....................................................................................................40

5. SYSTEM DEVELOPMENT IMPLEMENTATION.............................................................425.1. Development.......................................................................................................425.2. Tax Payer Registration Page...............................................................................435.3. Tax Officer Registration Page.............................................................................435.3.1. Tax Payer Login Page.....................................................................................445.3.2. Tax Officer Login Page...................................................................................445.4. Return Submission Page.....................................................................................455.5. Taxpayer Profile Page.........................................................................................475.6. Taxpayer Payment Report...................................................................................475.7. Submitted Returns waiting for tax officer’s verification....................................485.8. Report of Taxpayers submitted returns...............................................................48

6. DISCUSSIONS, CONCLUSIONS AND RECOMMENDATIONS........................496.1. Challenges Met During the Project.....................................................................496.2. Conclusion..........................................................................................................496.3. Recommendations...............................................................................................50

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LIST OF FIGURES

Figure 1: Taxpayer Registration Page...............................................................................43Figure 2: Tax Officer Registration Page............................................................................44Figure 3: Tax payer login page..........................................................................................44Figure 4: Tax officer login page........................................................................................45Figure 5: Return submission page.....................................................................................45Figure 6: Taxpayer return filling validation page..............................................................46Figure 7: Taxpayer profile page........................................................................................47Figure 8: Taxpayer Payment Report..................................................................................47Figure 9: Submitted returns waiting for approval..............................................................48Figure 10: Report showing submitted returns...................................................................48

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ABSTRACT

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CHAPTER 1

1.4 Problem Statement

In some countries the concept of filing on-line has been an integral part of the economy.

In USA, counties such as Missouri , one may be required to obtain a Federal Employer

Identification Number (FEIN). The FEIN is issued by the Internal Revenue Service

(IRS). It is used to identify taxpayers who are required to file various business tax

returns. Employers, Corporations, Partnerships, limited liability companies, trusts and

estates, and other business entities are required to have a “Federal Employer

Identification Number (Missouri Online Business Registration.htm).

In Uganda taxpayers are required to have Tax Identification Number TIN) for carrying

out transactions with the revenue body .however the e-tax system caters for the medium

and big taxpayers who have access to internet facilities. The small and microenterprises

are un enable to use the new e-tax system because it is a complicated process. A gap

therefore exists in the sense that mobile phone usage that would have been easier to use

for filling returns has not been incorporated into the e-tax system hence the need to

provide a platform for the small traders to exploit this.

1.5 Objectives of the Study

1.5.1 General Objective

To develop a mobile based income-tax return management system that will enable the

informal sector file their returns.

1.5.2 Specific Objectives

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1. To identify requirements for mobile based income-tax return management system

2. To design a mobile based income-tax return management system that will enable

traders file their returns.

3. To implement the mobile based income-tax return management system

4. To test and validate the system.

1.6 Scope of the Study

This covered the Informal sector which consists of private trading enterprises based in

Kikuubo area of Kampala District owned by individuals that are not constituted as

separate legal entities and for which no complete accounts are available that would

permit a financial separation of the production activities of the enterprise from other

activities of its owners. The study will also cover the activities of the URA officers based

at the domestic tax department offices at Crested Towers who will be interfacing with the

small traders.

1.7 Significance of the Study

1. The study will aid future scholars and researchers who may be interested in

developing similar prototypes for academic reference.

2. The proposed system will also highlight the importance of automating

information systems in organizations in general.

3. Further, the research will contribute to the general pool of knowledge in the area

of E-tax Systems and help other scholars to identify missing gaps in future

developments.

4. The project will be beneficial to URA management in that it will help in the re-

organization and easier storage, retrieval and standardized reports about income

tax returns.

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5. The project will be beneficial to tax players in that they will be enable to send

their income tax return via their phone.

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CHAPTER 2

LITERATURE REVIEW

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CHAPTER 3

METHODOLOGY

3.1 Introduction

Finding appropriate research methodologies is critical in drawing up model solutions/

systems to identified problems (Finkelstein, 1994). This study followed the procedures

proposed in a pilot study approach by a researcher Yin (1988) with a system study and

experiment-based observations. The objective was to develop a mobile based income-tax

return system for small enterprises. A system study approach was used since it is an

exploratory (single-in-depth study) research strategy that involves empirical investigation

of a particular contemporary within its real life context using specific study techniques

3.2 Identifying requirements for mobile based income-tax return system for small enterprises

3.2.1 System Study

To achieve objective (i) of identify requirements for mobile based income-tax return

system, a system study and analysis for the existing manual system at the Uganda

Revenue Authority was carried out. The system study and analysis are discussed in detail

in Chapter Four.

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3.2.2 Questionnaire

A questionnaire was developed and issued to selected respondents whose responses

(quantitative data) were analyzed to determine requirements for the system. The

questionnaire was kept as brief as possible. Microsoft Excel software was used for

presentation and analysis of the quantitative data. A copy of the questionnaire is attached

in Appendix .

I chose the questionnaires because of the advantages they had over some other types of

surveys since they are cheap and do not require as much effort from the questioner as

verbal or telephone surveys, and often have standardized answers that make it simple to

compile data, though, such standardized answers may frustrate users.

3.2.3 Interview

We used interview guides with simple language and open ended questions to the shop

owners in Kikuubo dealing in general merchandise who are the majority and URA

officers who receive returns at the front desk area to identify the characteristics and type

of small businesses with an aim of knowing the current practices and views on how to

automate and simplify business and tax requirements. About 12 shop owners and 6 URA

officers were interviewed. The Information acquired from these interviews was

harmonized to come up with requirements specifications.

3.2.4 Observations

This involved physically seeing and evaluating how the small shop owners have been

handling their book keeping aspects as well as how the URA officers have been handling

their activities with regards to filing of returns. This created a firsthand impression of the

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inadequacies of lack of using e-governance facilities and incase some information is

omitted from information gathered in the interviews.

3.2.5 Document Reviews

This was done through reading of articles and journals relating to small business owners

and how their activities are taxed in other countries. It was also helpful in reviewing

literature to identify any gaps that require further attention and studies of researchers.

3.2.6 Data Analysis

The data collected on the concerns of the users and the management of the Organizations

under review about the information system (IS) in place was used as a basis of designing

a mobile based income-tax return management system.

The analysis was done using analytical software - SPSS. The results of the analysis were

used in designing this system.

3.3 Designing a mobile based income-tax return management system

To achieve objective (ii) of designing a mobile based income-tax return management

system, the database was designed using conceptual, logical (ERD), and physical

database design techniques as recommended by Connolly and Begg (2005). Microsoft

Office Visio was used to draw the ERD, the logical database design model of the

prototype. The ERD shows all the entities, attributes, cardinalities, and their inter-

relationships.

The income-tax return filling process was developed using the Unified Modeling

Language (UML) which is a tool for specifying, visualizing, constructing, and

documenting all the parts and pieces of the application (Larman, 2001). UML is useful in

designing USE CASE, Sequence, activity diagrams.

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3.4 Implementation of the system

The system was designed using WML, WMLScripts, WAP, PHP, CSS, and Mysql for the

database enabling data to be easily sorted based on the principles governing search

engines.

Interface pages for the system were achieved through WML, CSS and php for data

interchange over a secure WEB.

3.5 Testing and validating a mobile based income-tax return management system

In determining the accuracy of any system, three important aspects were considered:

verification, validation and credibility. Verification is the process of determining that a

prototype performs as expected, checking all assumptions and any diagrams like

flowcharts and ERD. Validation is the process of determining whether a conceptual

prototype can accurately represent a system under study. Law and Kelton (1991)

suggested that if the prototype was ”valid”, then the decisions made with the prototype

should be similar to those that would be made by the physical experiment on the final

system. The system was presented to the users for testing to ensure that it fulfilled their

requirements .Validation involved checking for the form validation and how errors are

handled.

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CHAPTER 4

SYSTEMS ANALYSIS AND DESIGN

4.1 Introduction

This section is about defining or drawing up the system requirement specifications,

creating an acceptance test plan and beta test plan. As regards the design, design

specifications were developed through flow charting and process maps that define inputs,

outputs, and process interactions. The Systems Development Life Cycle methodology has

been adopted in this project. The software tools used included Microsoft professional

suite of Visio and word.

4.2 System study and analysis

4.2.1 System study

The manual system makes it harder for the entrepreneur to file tax returns, since the

trader has to personally go to the tax offices, where the returns are captured manually by

the tax officers. The manual process sometimes leads to loss of data due to improper

storage, making retrieval also difficult. The process requires a large number of staff to be

able to handle that big number of traders who want to file returns

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Figure 4.2.1 the income tax filling return process.

4.2.2 System Analysis

System analysis is defined as work that involves applying analytical processes to the

planning, design, and implementation of new and improved information systems to meet

the business requirements of an organization; It is a phase of the systems development

life cycle (SDLC) in which a current system is studied and alternative replacement

systems are proposed. SDLC, a method for developing information systems, is made up

of four main stages: analysis, design, implementation, and evaluation.

4.2.3 System overview

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A study of existing manual system was done. The weaknesses of the system were

identified. A client - server architectural system design that consists of at least key

elements: the client, user, internet link, documents/ data flow and server(s) was

developed. Inputs and outputs were tested and validated at every critical stage of the

proposed system. Conclusions have been drawn from the obtained results.

Recommendations have been made and documented.

Strengths

1. It saves time both the tax players and the URA officials in terms of revenue the

returns.

2. It saves cost to the taxpayers in data they do not go the offices.

3. It has made easy storage and retrieval of reports by the URA officials.

It increases voluntary compliance levels when small traders are registered.

Weaknesses

1. The e-tax portal has a small server that is not able to cater for the large number of

users who would want to file and pay electronically by the due dates of payments.

Many tax payers have been frustrated when they attempted to get a bank payment

slip or upload their tax date only to get an error message from the e-tax portal

about overload.

2. It requires a fast internet speed to download and upload those file which is not

easy found in some computer centers (cafés).

3. The e-tax system is subject to frequent updates and taxpayers are not informed in

time so in the end they find difficult in uploading their returns.

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4.2.4 Requirements Analysis

The main objective of this project was to develop a mobile based income-tax return

management system. Therefore systems requirements needed to be defined. These

requirements were gathered from users during the interviews process, and from the

business process described above. The requirements were grouped into two categories,

that is functional and non functional requirements.

Functional Requirements

Non-Functional Requirements

4.3 System Design

System design began after gathering user requirements and the current processes. From

the analysis of the requirements, the main goal of the required system was to develop a

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mobile based income-tax return management system. The overall system architecture was

modeled, followed by the behavior and data modeling.

4.3.1 System Architecture

The system architecture defines the key components of the proposed system together with

the interactions between these components.

Accessing the System

Storing of Records

Process Data

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Data Store

User InterfaceLogin using the following attributes:UsernamePasswordEntry of recordsSubmitting of returnsViewing of RecordsQuerying for Reports

Processing system

Reports on Returns submitted, Tax payable

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4.3.2 User Stakeholders

The proposed mobile based income-tax return management system involves stakeholders

each one playing different roles as shown in the Table below:

No Actor Description Actions/ Permissions1. Trader System End User Registers, submits his/her income 2. A mobile

based income-tax return management system

System backend Manage security in every procedure, control duplicity, generate reports, securely store all data for future use, and provide end-to-end communalization.

3. Tax officer System End User Manages the income values received by the system.

Figure4.3: User stake holders of the a mobile based income-tax return management

system

Use Cases

In order for the researcher to determine all system requirements and be in position to

properly plan for the needed solution. Use case was used to represent actors using the

system and the different goals or functions they fulfilled. The system scenario in the

proceeding section is summarized in the use case diagram below.

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Figure 4.3: Use case diagram for a mobile based income-tax return management system

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4.3.3 Conceptual DesignSystem flow diagram shows the flow of information from the user by logging in up to the

time of log off.

Relations

Below are the entities that were identified:

Trader

Tax Officer

Product

Returns

Premises

Sales

Relationship

The following relationships were identified:

Trader – Returns relationship

Files

A trader files different returns meaning the relationship is one to many

1…1 files 1*

Trader – Premises Relationship

Rents

One trader can rent one or more premises meaning the relationship is one to many

1..1 Rents 1*

Trader – Product Relationship

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Trader Returns

Trader Premises

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Deals in

A trader deals in one or more products meaning the cardinality is one to many

1..1 deals 1*

Tax Officer - Returns Relationship

Receives

One or more returns are received by a tax officer meaning it is a one to many cardinality

1..1 Receives 1*

Trader – Sales Relationship

Makes

A trader makes many sales of on a given product meaning the relationship is a one to

many cardinality

1..1 makes 1*

Sales – Product Relationship

Made on

Sales may be made on a given product or there may be no sales on the product, giving a

zero to many relationship.

0* made 1*

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Trader Products

Tax Officer Returns

Sales Product

Trader Product

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4.3.4 Entity Relationships Diagram

Based on the results of the Systems Study and the questionnaire, an Entity Relationships

Diagram (ERD) for the proposed system was developed showing the entities, attributes,

cardinalities, and their inter-relationships. Microsoft Office Visio was used to draw-up

the ERD.

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4.3.4 Logical design

Mappings

Mapping 1:M Relationships

Trader files Returns Relationship

trader( traderId (PK), fName, lName, address, telNo, tinNo(FK))

return (tinNo(PK), amountPaid, taxofficerId(FK), dateOfPayment, chequeNo,

traderId(FK))

Trader rents Premises Relationship

premises (OwnerId(PK), amountOfRent, ownerName, location, plotNo)

Trader deals in Product Relationship

product (productId(PK), productName, mandate, Color, size, supplierID)

TaxOfficer receives returns Relationship

taxOfficer (officerID(PK), name, branch, noteOfPayment)

Trader makes Sales Relationship

sales (salesId(PK), amountSold, productId(FK), sellingPrice, costPrice)

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Resultant Tables

trader( traderId (PK), fName, lName, address, telNo, tinNo(FK))

return (tinNo(PK), amountPaid, taxofficerId(FK), dateOfPayment, chequeNo,

traderId(FK))

premises (OwnerId(PK), amountOfRent, ownerName, location, plotNo)

product (productId(PK), productName, mandate, Color, size, supplierID)

taxOfficer (officerID(PK), name, branch, noteOfPayment)

sales (salesId(PK), amountSold, productId(FK), sellingPrice, costPrice)

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CHAPTER 5

SYSTEM IMPLEMENTATION

5.1 Implementation

This chapter shows how the system was implemented. The main aim of this chapter is to

show how the implementation was carried out using the available technologies to realize

the system specification, design and the requirements of a mobile based income-tax

return management system.

The project was developed using relevant application software such as MYSQL for the

database, WAP gateway which provides the connectivity between the mobile phone and

the web server with the by the help of languages such as WML,WMLScripts,CSS to

create user interfaces with PHP for system connection to the database.

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CHAPTER 6

DISCUSSION, CONCLUSION AND RECOMMENDATIONS

IntroductionThis chapter presents a summary of the challenges encountered during the project,

conclusions and the recommendations in regards to the project.

6.1 Challenges met during the project

During performance of the project, the following challenges were met:

Time challenge: The time was not enough for the researcher to comprehensively perform

all deliverables as proposed like getting the performance data.

Budget Constraint: There weren’t enough funds to facilitate the researcher to get

valuable assistance from the tax payers (traders) from different parts of kampala district

therefore the researcher sampled a few traders.

6.2 Conclusion

Effective and efficient computer systems are cornerstone for better deliverance of

information in an organization. This project was undertaken to develop pan alternative

automated system that would complement (not to replace) exiting manual processes

within URA. The main product of this project, presents new return tax filling means that

reduce on the time you spend at URA offices

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6.3 RecommendationsThe following are the recommendations that could be used to facilitate effective usage of

the system:

Making the E-Commerce System Operational:

Uganda Revenue Authority should make this E-Commerce system operational, because it

compliments exiting tax administration means like VAT Plus, Electronic Cash Book in

facilitating taxpayers to make their different tax payments. This system shall be accessed

from anywhere at any time even beyond the URA working hours.

Improving some components:

Because of time and budget constraints as stated above, we were not able to deliver

completely some functionalities of the Electronic Commerce System. We request URA to

make upgrades of the notification Mechanism either via mail or short message

mechanism.

Announce and promote the system:

If the system is made operational, URA should announce and promote the Electronic

Commerce System to help the small traders in order to make it known to traders and

URA staff members otherwise it may not be used.

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REFERENCES

1. Andersen, K. V. (2006). E-Government: Five Key Challenges for Management.

The Electronic Journal of e-Government, 4(1), 1-8.

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Retrieved June 20, 2008, from www.ncil.ie/dynamic/file/libray/

3. Business Process Modelling approaches and Diagrams. Retrieved June 20, 2008,

from www.sagepub.co.uk/upm-data//11315 ch.5.pdf

4. Chaudhury, Abijit; Jean-Pierre Kuilboer (2002). e-Business and e-Commerce

Infrastructure. McGraw-Hill. ISBN 0-07-247875-6. 

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Regional trade arrangements.

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8. Wolfe D. A. (1999). Government Support for E-Business: Comparative

Experiences. University of Toronto, Canada.

9. Donald S. Le Vie, Jr. (2000) Understanding Data Flow Diagrams.

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Business. IBM Systems Journal, 40(1).

11. Kotinurmi P. (2007). E-Business Framework Enabled B2B Integration. PhD

Thesis. Helsinki University of Technology, Department of Computer Science and

Engineering.

12. (L J Hazlewood, 2008). Retrieved June 20, 2008, from

www.cs.bham.ac.uk/internal/courses/intro-se/unit-3-4- oodconclusion. pdf

13. Missouri Online Business registration.htm.29/8/08

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14. Ochan. R. W (2004) International Labour Organisation/ Ministry of Gender

Labour and social development Uganda Report Child Labour and Urban Informal

Sector in Uganda pp

15. (Richard B, 2000). Retrieved June 20, 2008, from

http;//web.worldbank.org/website/external/topics

16. Riley T.B. (2003). Knowledge Management and Technology, International

tracking survey report 2003. Government telecommunications and Informatics

Services, Public Works and Government services, Canada.

17. Schneider. G. P (2002) Electronic Commerce (4th ed.). Canada: GEX Publishing

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18. Sharma S. (2003). E-Governance: An approach to manage bureaucratic

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19. Stein R. and Barbour P.(2005) Taxing SME’s in Africa: Does the tax regime

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www.startvbdotnet.com/sdlc/sdlc.aspx

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APPENDIX ONE

ESTIMATED BUDGET (Uganda shillings)

Item No Item Rate(shs) Units Total cost (shs)

1 Laptop 2,000,000 1 2,000,000

2 Stationery 10,000 8 80,000

3 Transport 4,000 50 200,000

4 Binding 15,000 5 75,000

5 Software 800,000 800,000

6 Secretarial

work

300,000 300,000

7 Online journals 300,000 300,000

8 Miscellaneous 300,000

TOTAL 4,055,000

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APPENDIX TWO

PROPOSED TIME FRAME

NO. ACTIVITY START DATE END DATE

1 Proposal

Preparation to

approval and

presentation

17/10/2008 11/11/2008

2 Requirements

analysis and design

11/11/2008 25/11/2008

3 System

Implementation

1/11/2008 11/12/2008

4 Testing and

evaluation

12/12/2008 22/12/2008

5 Preparation of final

report

27/12/2008 10/1/2009

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