Development of an Informal Sector and Tenement Taxes Monitoring and Compliance Enforcement Using Intelligent Based Electronic Policing System

Abstract

Poor tax administration and tax evasion by the informal sectors, as well as non adherence to tenement tax payments with poor statistical data are of concern to local and State governments in Nigeria. This paper studies the problems associated with tax evasion which can be eliminated through the development of an intelligent based electronic policing of citizens in payments of their taxes with tax wizard platform. The tax wizard was developed with a web based css, html and java script programming language at the front end, and SQL at the back end to interact with the database to access each citizens records, and give information to the citizen on its tax liabilities with tax value cards for easy payments; as well as give every property a tax coded number, with caretaker records for default contact. The results shows that with the use of security identification of each citizen registered, the citizen can easily be monitored by various government establishment to enforce compliance. It is discovered that the application of the system will erase issues relating to corruption, tax evasion by the informal sector players, increase the revenue generation of government and improve the level of compliance, leading to a better economic growth.