DESIGN AND IMPLEMENTATION OF DATA BASE MANAGEMENT MODEL FOR INTERNAL REVENUE GENERATION

ABSTRACT
Local Government is established with the aim of performing some local functions within its area. In doing this, the Local Government requires some funds to finance these local functions. These funds are gotten from Federal Government and State Government. However, the Local Government is faced with a lot of difficulties to source adequate revenue from both the Federal Government and the State Government, hence the internally generated revenue within the Local Government is used to finance this local projects without completely depending on the Federal Government and State Government. During the collection of this internally generated revenue within the local government a lot of errors are being made by the officers and also faced with a lot of difficulties to manage the internally generated revenue information. The proposed system aims to eliminate these short comings in the existing method.
This project helps to review the various sources of internally generated revenue within Oyi Local Government Area Anambra State. A data base management model has been developed for Oyi Local Government Area Anambra State using C-sharp programming language for the interface coding and SQL for developing the data base. This model will help monitor the whole exercise, if it is truly implemented and adopted by Oyi Local Government Area Anambra State, it will go a long way helping in the management of revenue information of the Local Government.

BACKGROUND OF THE STUDY
Revenue generation in Nigeria Local Government is principally derived from TAX. Mean-while, Tax is a compulsory levy imposed on individual or companies for the various legitimate functions of the state (Oloaye, 2008). Tax is a necessary ingredient for civilization. The history of man has shown that man has to pay tax in one form or the other, that is either cash or in kind, initially to his chieftains and later in a form of organized Government (Oloaye, 2008). No system or rule can be effective whether foreign or native unless it enjoys some measure of financial independence. Local Government in Nigeria has developed over the years. Historically, the development of direct taxation in Local Government in Nigeria can be traced to the period before the British pre-colonial era. Under this period, community tax where levied on communities (Robin, 2004).

Recently, the revenue generation of the Local Government is derived from two main sources, external source and internal source. External sources include statutory allocation to the Local Government from the State Government to the Local Government in its area of Jurisdictions, borrowing from State Government and other financial institutions, statutory allocation from the Federal account, local rates on markets and shops. While the internally generated sources of finance include local rates, market taxes, bicycles, trucks, canoes, wheel barrow rates, mechanic shops and so on. Other means of internally generated revenues by the Local Governments are fine charged by customary courts, Local Government business investment rates, fees from schools established by Local Government, shops rates, license fee, marriage registration fee, birth registration fee, Naming of street registration fee excluding any street in the State Capital, tax payable by cattle farmers, merriment on road closure levy, refuse disposal fees, fee collected from amusement centers established and operated by local authorities and so on.

1.2 STATEMENT OF THE PROBLEM
In spite of the of the above source of revenue as stated in the background of the study, the Local Government in Nigeria are faced with a lot of difficulties to manage revenue information which are generated internally within their area of Jurisdiction. Such problems are:
1 The dishonesty on the part of the Local Government Officers in charge of revenue collection which always resulted to a poor internally generated revenue within the Local Government.
2 The Machinery put in place for collection of revenue are inadequate hence, most of the Government money is not always collected and this always result to poor generation of funds within the Local Government
3 The improper handling of the documents used for the collection of Local Government revenue by the Officers involved gives a proper picture about the whole exercise and thereby enabling the difficulties in managing the exercise by the Local Government administration.
These above mentioned problems gives the need to developing a computerized application model for the Internally generated revenue of Local Governments, which can go a long way to monitor and process the internally generated information of the Local Government and thereby reduce some of these above mentioned problems.