Tax Management System PDF
Tax Management System PDF
Submitted by:-
Name ID
Advisor signature
School of Computing
Institute of Technology
Acknowledgment
First and foremost we would like to thank God and his mother Saint Mary for giving us the
necessary guidance, energy and drive to complete the project. We owe a great deal of gratitude to
our advisor MSC Baye A. for his unfailing patience, unreserved and valuable advises during the
course of writing this paper. He gave us support to each of the difficulties encountered starting
from writing the project proposal to the finalization of this portion of the project, filled with
sharp intelligence and understanding. Thanks to those who gave us information for the
completion of our project, to tax management system for their valuable comment and helpful
information sharing.
Our Thanks is also forwarded to individuals who directly or indirectly supported us during our
project work.
Last but not least, we would like thank our families and friends for providing us priceless support
and encouragement during our study.
Abstract
The manual system of calculating tax for each merchant is very time consuming
and prone to error. In order to get different service, the merchant would the
revenue and custom office. Even if the merchant goes to the office that takes other
time and energy or other resource. The officer also prone to error when calculate
tax for each merchant using paper. To overcome all these problems, we propose to
make an automated system. The system will take various inputs like daily income
for each merchant and calculate easily by reducing error. The merchant make any
request and view any necessary information about their tax. Depending upon these
inputs, it will generate a possible agreement, making optimal utilization of all
resources in a way that will best suit any of constraints or rules.
So our aim is to develop a general-purpose automated system which can
effectively generate automatic tax management system when given with several
input constraints.
CONTENTS
List of figure...............................................................................................................................................vi
List of table................................................................................................................................................vii
List of acronym and abbreviation..............................................................................................................viii
CHAPTER ONE..........................................................................................................................................1
1. Introduction.........................................................................................................................................1
1.1. Background of the study..................................................................................................................1
1.2. Problem statement...........................................................................................................................2
1.3. Objective of the project...................................................................................................................3
1.3.1. General objective.........................................................................................................................3
1.3.2. Specific objective........................................................................................................................3
1.4. Scope of the project.........................................................................................................................3
1.5. Limitation of the study.....................................................................................................................4
1.6. Significance of the project...............................................................................................................4
1.7. Tools and Methodology...................................................................................................................5
1.7.1. Data collection.............................................................................................................................5
1.8. Programming language used............................................................................................................5
1.9. System requirement.........................................................................................................................6
1.10. System modeling tools.................................................................................................................7
1.11. Feasibility of the study.................................................................................................................7
1.11.1. Technical feasibility.....................................................................................................................7
1.11.2. Operational feasibility..................................................................................................................8
1.11.3. Economic feasibility....................................................................................................................8
1.11.4. Legal feasibility...........................................................................................................................8
CHAPTER TWO.........................................................................................................................................9
2. System analysis...................................................................................................................................9
2.1. Overview of the existing system......................................................................................................9
2.1.1. Users of the existing system........................................................................................................9
2.2. System requirement specification..................................................................................................10
2.2.1. Functional requirement..............................................................................................................11
2.2.2. Non-functional requirement.......................................................................................................12
2.2.3. Business rule..............................................................................................................................13
2.3.1. Actor and use case identification...............................................................................................14
2.3.1.1. Actor identification:...............................................................................................................14
2.3.1.2. Use case identification:..........................................................................................................15
List of figure
Figure 1 use case diagram..........................................................................................................................18
Figure 2 sequence diagram for login.........................................................................................................29
Figure 3 sequence diagram of merchant registration.................................................................................30
Figure 4 send registration request..............................................................................................................30
Figure 5 sequence diagram for tax announcement.....................................................................................31
Figure 6 sequence diagram for create account...........................................................................................31
Figure 7 sequence diagram for view profile..............................................................................................32
Figure 8 Activity diagram for login...........................................................................................................33
Figure 9 Activity diagram for tax announcement......................................................................................33
Figure 10 Activity diagram for view profile..............................................................................................34
Figure 11 Activity diagram for view payment file.....................................................................................34
Figure 12 Analysis class diagram..............................................................................................................35
Figure 13 design class diagram..................................................................................................................37
Figure 14 account table..............................................................................................................................38
Figure 15 license table...............................................................................................................................39
Figure 16 Displeasure table.......................................................................................................................39
Figure 17displeasure decision table...........................................................................................................40
Figure 18 notification table........................................................................................................................40
Figure 19 Notice_user table.......................................................................................................................40
Figure 20 user interface design..................................................................................................................41
Figure 21 web based user interface............................................................................................................42
Figure 22 sample forms on web based user interface................................................................................43
Figure 24 System deployment diagram.....................................................................................................45
Figure 25 data interaction in deployment diagram.....................................................................................46
Figure 26 thin registration sample test…………………………………………………………51
List of table
Table 1 Use case identification..................................................................................................................17
Table 2 approve profile use case description.............................................................................................19
Table 3 close license use case description.................................................................................................20
Table 4 login use case description.............................................................................................................21
Table 5 view profile use case description..................................................................................................22
Table 6 upload bank use case description..................................................................................................23
Table 7 create account use case description...............................................................................................24
Table 8 announce tax amount use case description....................................................................................25
Table 9 send displeasure decision use case description.............................................................................26
Table 10 view payment file use case description.......................................................................................27
Table 11 give renewed license permission use case description................................................................29
BR…..........................................................................................business rule
ID…………………………………………………………….…Uniquely identifier
UC……………………………………………………………....use case
CHAPTER ONE
1. Introduction
The Ethiopian government collects different tax from many bodies in order to administer the
country. The economic plan of the country is proposed by collecting tax revenue from different
bodies. Tax is charged or imposed by the government on persons, entities or properties and
organizations to generate revenue in order to administration. Tax is a major source of income
generation for financing government activities. The individual and organizations are expected to
fulfill their obligations on tax payment as required by law that sated to give financial
administrative power. The Ethiopian government collects taxes from different parts of the
country on many tasks. The country has nine regional states with two city administration. Each
region and city administration collects and manages taxes for better country administration. The
region and city administration also branched to zone, woreda, and kebele tax management
system. The federal government allocates the annual budget of the country as federal, regional
and the each region also include zone, woreda and kebele level from the collected taxes. Those
parts of the country should collect taxes from merchants, employee, organization, farmer and
other entities. The way of tax collection and management in all parts of the country is manual,
but some parts are starting to use the bank to revenue office bank account interaction system for
especially employee and merchant. Then goes to the revenue office to announce the recipient and
then the officer seen and give paid announcement. The current manual way of collecting tax is so
difficult and prone to error. In order to avoid these and the like problem or limitation by
developing web based tax management system for revenue and custom office.
secure data of the merchant that stored on a specific data base. The merchant will get everything
regarding with their tax easily and fast. The project will resolve many problems that faced on
current tax management. The project will ensure the obligation of merchants with efficient way
tax collection and management. The project will improve many problems that arise from manual
management system by web based tax management system.
Redundancy: Manual records tend to contain data which are redundant. This is because
Normalization followed is consistent data base is missing feature in manual records.
High labor cost: additional human force is needed to serve the customers (for instance
to register a traders/customers).
Low availability of information: When there is some announcements, some customers
may hear others may not, because somebody can damage the paper post on post board
or totally remove it.
This section describes the methods that were used to gather the requirements or information for
the system. There are many things that used to full accomplish the project. Methodology is the
way of gathering information or organized data to accomplish or finish proper works. Among the
different methodologies available we are using object oriented methodology for the analysis and
design of the system. Object oriented methodology enables us to represent complex relations
among different objects and represent data and process with consistent notation throughout the
system.
Interviewing: to find which problems are available in the current system, important
questions raised while interviewing.
Document analysis: we have read the document available in Debre Markos city revenue
and custom office.
Observation: we used in order to analyze the conditions to which the current system is
acting. It is useful to observe how jobs are done, how information flows.
We use different reference web site.
Hardware requirement
Hardware requirements are the touchable and visible components that are necessary to develop a
system.
The software currently possess the necessary technology: Because it achieves the
required goal, as much as possible we tried to encounter all hardware and software
requirements and also the technology is easily available and deployed everywhere.
The new system posses’ necessarily technical experts: In this project the team uses
languages such as HTML, java/jsp, java script and CSS to develop the new system.
All these are the technology side and once the module is developed it can be easily
held by non-technical person, so it doesn’t require any technical expertise.
CHAPTER TWO
2. System analysis
It is a process of collecting and interpreting facts, identifying the problems, and decomposition of
a system into its components. System analysis is conducted for the purpose of studying a system
or its parts in order to identify its objectives.
Customer service officer: give clearance for paid merchant, give tax working document for
merchant, , and give permission to renewed trade license of the merchant, give permission to
close trade license, and give permission to open trade license.
Displeasure hearing: view displeasure, send displeasure decision for the merchant, view related
work and view payment file.
Audit officer: Study merchant Personal book, and study merchant payment file from financial
officer then distribute to merchant and Tax decision officer.
Record officer: register merchant history, organize tax payer profile.
Tax education and communication officer: announce rule and regulation of tax for merchant,
create clearness or importance of tax for each merchant by prepare tax leaflets, and initiate
merchants using media about tax.
Pursuit officer detects daily revenues of each merchant, guess daily income of the merchant
then give to decision officer, study debt of merchant, and announce debt of merchant to decision
officer.
Merchant: register license, pay tax, make displeasure, and announce daily income.
Cashier officer: record daily paid tax income from accountant, summarize tax and give payment
receipt publishing.
Tax decision officer: record daily income of merchant from pursuit officer, determine tax
amount for each merchant, and determine level of merchant taxes.
Accountant officer: record daily income from merchant, send payment for cashier officer, if not
payment send to tax decision officer, give payment receipt.
Business licensing officer: renewed license, open license, close license, and view license
permission.
Store merchant file: the new proposed system will able to store merchant files for easily data
management.
Register merchant file: the user easily register the merchant file to specified database.
View merchant profile: the system able to user easily accessing the merchant file from the data
base.
Upload bank receipt: the user easily sending receipt that get from the bank to revenue office by
merchant.
Send displeasure: the user easily makes question on different issue that arises from the
merchant.
View displeasure: the system able to seeing the question that make from merchant.
Renewed/close/open license: the business officer can modify or close the merchant trade license
Send decision: the user easily announce the final decision that make on the tax.
View merchant file: the user easily finding the store merchant files for different purpose.
Register daily income: the user easily announce the day to day works in order to know the tax
amount.
Announce tax amount: the merchant easily known the tax amount for merchant by calculating
appropriate or correct tax amount from the system.
Record daily paid tax: the user easily announces the total amount of tax that pays every day.
Announce tax rule and regulation to merchant: create clear awareness about the rule and
regulation or the obligation and right of merchant to pay taxes.
The following are the non-functional or Technical requirement related with the system:
Performance: The system uses an algorithm that should perform all tasks in a short response
time and high rate of processing with valid tax management system and required information. To
enhance system performance should develop power full server.
Usability: The system will be designed to have user-friendly interfaces and easy navigate to one
link to other, which enhances users’ efficiency. It is also designed in such a way that users can
easily learn how to interact with the system.
Authorization: The proposed system should be authenticating the user of the system by asking
username and password and determine which users are authorized to access or perform specific
activities or operations.
Modifiability: the system should be modifiable by authorized users of the system whenever it
needed and easily added new functionality.
Reliability: The system is expected to be used smoothly without being corrupted and frequently
failure. When failures occur the system should be tolerates failure, troubleshoot in short period of
time and return related error message.
Availability: The system will be functional 24 hours/7 day and whenever the service is available
by using redundant server.
BR1: annual income of the merchant is greater than one million the level should be A, between
five hundred thousand and one million the level should be B and less than five hundred thousand
the level should be C.
BR2: merchant should announce the displeasure of his or her up to 21 days when knows his or
her tax decision to customer officer but after the day the displeasure is rejected.
BR3: every merchant should pay tax with sated date, if not punish with 20% from the announced
tax amount.
BR4: the annual income of the merchant is less than 7200 he or she is no pay the tax.
BR5: a merchant should renewed license after completing tax payment date up to 1 month with
102 birr.
BR6: for every level a merchant should not announce daily income 5% of the daily income
punished.
BR7: in order to close the license the merchant should not have debt, if not cannot close the
license.
BR8: In order to open the license every merchant should first register thin number.
BR9: the annual income of the merchant is the average of merchant announced income and
pursuit officer income.
In systems requirements analysis encompasses those tasks that go into determining the needs or
conditions to meet for a new or altered product or project, taking account of the possibly
conflicting requirements of the various stakeholders, analyzing, documenting, validating and
managing software or system requirements.
Merchant: register file, view profile, send bank receipt, send displeasure, announce daily
income, view displeasure decision, view approve income, register receipt, view tax amount, send
license permission and view license permission.
Customer service officer: approve merchant file, approve displeasure decision, register thin,
send open license permission, send renewed license permission, send close license permission,
and view merchant profile.
Audit officer: generate report, view relate work document, and view payment file.
Finance officer: approve daily income, post announce date, view merchant profile, announce tax
amount, report total tax, register daily paid tax, view payment file, and register debt of merchant.
Administer: create account, update account, block account, view log event, take backup Restore
backup, and post notice.
Business licensing officer: renewed license, close license, open license, view license
permission, and view profile.
Displeasure Hearing Committee፡ view displeasure sends displeasure decision, view payment
file.
A use case diagram is a graphic depiction of the interactions among the elements of a system. A
use case is a methodology used in system analysis to identify, clarify, and organize system
requirements. Use Case diagrams show the various activities the users can perform on the
system. The system is something that performs a function. A use case diagram illustrates a set of
use cases for a system, the actors of these use cases, the relations between the actors and these
use cases, and the relations among the use cases.
Alternative course of Al1: if the user enters invalid user name and password on login form the
action system display error message, continue from step 3.
Precondition The Customer service officer should login to his or her page to give
license renewed permission to merchant with valid account.
Post condition The Customer service officer should be give license renewed
permission to merchant
Basic course of action 1. The Customer service officer open the system
2. The system display login page
3. The Customer service officer should enter valid username and
password on login form.
4. The system direct to Customer service officer page
5. The Customer service officer click give permission link
6. System display notification page form
7. The customer service officer select view permission link click
on renewed permission
8. The system direct permission request.
9. The customer service officer click send notification link
10. The system direct to send notification form
11. The customer service officer announces to pay 102 birr to
renewed license.
12. Customer service officer see payment successfully for
renewed license payment.
13. The customer service officer send notice to merchant to
permission to renewed license on send notice button.
14. The system display send successfully
15. Use case end
Alternative course of action Al1: if the customer service officer enters invalid user name and
password on login form the system display error message, continue
from step 3.
Al2: if the customer service officer fill invalid data on send
notification form the system display error message and go to step 9
CHAPTER THREE
3. System design
Systems design is the process of defining elements of a system like modules, architecture,
components and their interfaces and data for a system based on the specified requirements. It is
the process of defining, developing and designing systems which satisfies the specific needs and
requirements of a business or organization. The purpose of design is to determine how the
system is going to build and to obtain the information needed to drive the actual implementation
of the system. It focuses on understanding the model how the software will be built.
CHAPTER FOUR
4. Implementation
Implementation in the system includes implementing the attributes and methods of each
object and integrating all the objects in the system, to function as a single system the
implementation activity spans the gap between the detailed objects designed model and a
complete set of source code file that can be compiled together.
4.2.Algorithms Used
We us pseudo code. Pseudo code is a detailed readable description of what a computer program
or algorithm must do, expressed in a formally-styled natural language rather than in a
programming language. Pseudo code is sometimes used as a detailed step in the process of
developing a program. It allows designers or lead programmers to express the design in great
detail and provides programmers a detailed template for the next step of writing code in a
specific programming language. The purpose of using pseudo code is that it is easier for people
to understand than conventional programming language code, and that it is an efficient and
environment independent description of the key principles of an algorithm
4.3.Sample code
4.3.1. For login
<%--
Document : login
Created on : Mar 6, 2019, 1:04:04 PM
Author : user
--%>
<%@page import="org.apache.tomcat.util.codec.binary.Base64"%>
<%@page import="javax.crypto.spec.SecretKeySpec"%>
<%@page import="javax.crypto.Cipher"%>
<%@ page import="java.sql.*,java.io.*" %>
<%@page contentType="text/html" pageEncoding="UTF-8"%>
</tr>
<tr>
<td>Password:</td>
</tr>
<tr><td><input type="password" name="password" placeholder="Password"
required="" style="height: 15px; margin-left: 15px; width: 100px; padding: 5px; border: 3px
double rgb(204, 204, 204);"/></td>
<br> &n
bsp;
</tr>
<tr>
<td><input type="submit" name="log" value="login" style="height: 34px;
margin-left: 15px; width: 60px; padding: 5px; border: 3px double rgb(204, 204, 204);" >
<input type="reset" name="can" value="cancel" style="height: 34px;
margin-left: 15px; width: 60px; padding: 5px; border: 3px double rgb(204, 204,
204);"></td>
</tr>
<tr><td><font size="4px" color="white">Forgot you password?</font><a
href="ff">click</a></td></tr>
</table>
</form>
</div>
<%
session.setAttribute("suname", user);
session.setAttribute("spass", pass);
if (session.getAttribute("suname") != null &&
session.getAttribute("spass") != null) {
if (rs.getString("role").equals("admin")) {
response.sendRedirect("admin.jsp");
} else if (rs.getString("role").equals("merchant")) {
response.sendRedirect("merchant.jsp");
}
else if (rs.getString("role").equals("customer")) {
response.sendRedirect("customerofficer.jsp");
}
else if (rs.getString("role").equals("finance")) {
response.sendRedirect("finance.jsp");
}
else if (rs.getString("role").equals("auditor")) {
response.sendRedirect("auditor.jsp");
} else if (rs.getString("role").equals("business")) {
response.sendRedirect("business.jsp");
}
else if (rs.getString("role").equals("pursuit")) {
response.sendRedirect("pursuit.jsp");
}
else if (rs.getString("role").equals("dishear")) {
response.sendRedirect("dishear.jsp");
}
else if (rs.getString("role").equals("administrator")) {
response.sendRedirect("admin.jsp");
}
}
}
if (user != null && pw != null) {
String sql = "select*from account where username !='" + user + "'and password !
='" + pw + "' and status='" + 1 + "'";
out.print("<div id='re'> Incorect username and password</div>");%>
<script>
alert("Fail to login please enter correct account???????");
</script>
<%
}
}
catch (Exception ex) {
//out.println("Unable to connect to database.");
out.println(ex.getMessage());
%>
<%
try{
Connection con=null;
ResultSet rs = null;
Statement stmt = null;
PreparedStatement pstmt = null;
PreparedStatement pstm = null;
String url = "jdbc:mysql://localhost:3306/tax";
Class.forName("com.mysql.jdbc.Driver").newInstance();
con = DriverManager.getConnection(url, "root", "");
stmt=con.createStatement();
String acti=request.getParameter("thin");
String act=request.getParameter("sea");
String ss="select * from license, announcetax where thinnum='"+ acti +"' and
stat='approve' and lnnum=anlnnum";
rs=stmt.executeQuery(ss);
if(act!=null){
%>
<form action="" method="Post">
<table border='1'><tr><th>Thin number</th><th>Your name</th><th>Father
name</th><th> Grand father name </th>
<th>Trade name</th><th> Tax amount </th>
</tr>
<%
while(rs.next())
{
String a=rs.getString("thinnum");
String b=rs.getString("lnnum");
String c=rs.getString("fname");
String d=rs.getString("mname");
String e=rs.getString("lname");
String f=rs.getString("tname");
float h=rs.getFloat("tax");
%>
<tr><td><%=a%></td>
<td><%=c %></td>
<td><%=d%></td>
<td><%=e%></td>
<td><%=f%></td>
<td><%=h%></td>
</tr>
<% }
} %>
</table></form>
<%}catch(Exception e){
out.print(e);
}
%>
CHAPTER FIVE
5. TESTING
5.1.Unit testing
Unit testing is a software verification and validation method in which a programmer tests if
individual units of source code are fit for use. The web based tax management system units are
tested one by one.
5.2.Integration testing
Combining modules and testing them is called integration testing. Integration testing is gradual.
First we test the highest level, or coordinating module, and only one of its subordinate modules.
After unit testing, the automated web based tax management system is also tested whether every
unit is integrated to each other.
5.3.System testing
System testing of software or hardware is testing conducted on a complete, integrated system to
evaluate the system's compliance with its specified requirements. It is a testing process in which
the aim is to ensure that the overall system works as defined by the requirements.
Web based tax management system is functionally tested based on the use case model developed
during the analysis phase.
CHAPTER SIX
By challenges money problems we develop this new system, this system is very important for
developing Debre Markos city revenue and custom office of merchant tax management system.
In this project we tried to solving complex and manual system to web based mechanism by using
this new system such as: substitute manual to web based system.
The proposed system made computerized to reduce human errors and to increase the efficiency.
Including camera at the merchant place to get accurate daily income as input for pursuit
officer.
Include VAT and TOT of the merchant in day to day buying and selling.
Appendix I
Declaration
We, undersigned, declare that thesis our original work, has not been presented for a degree in this or
any other university, and all the source of martial used for the thesis/project have been
acknowledged.
APPENDIX II
Reference
[1]The Federal Democratic Republic of Ethiopia, Ethiopian Revenue and Customs Authority
http://www.erca.gov.et/images/Documents/Directives/Amharic_Format/139.pdf accessed at
12/05/2011 e.c.
[4] Computer science last year students IGNOU, SMU University final year project
http://ignousupport.blogspot.com/p/online-tax-management-system-project.html accessed at
08/05/2011 e.c