Computer Science

Design and Implementation of Database Management Model for Internal Revenue Generation

Design and Implementation of Database Management Model for Internal Revenue Generation


The local government is established to perform 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 governments. 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 these 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 a lot of difficulties to manage the internally generated revenue information. The proposed system aims to eliminate these shortcomings in the existing method.

This project helps to review the various sources of internally generated revenue within the Akoko-Edo Local Government Area. A database management model has been developed for Akoko-Edo Local Government Area Igarra Edo State using C-sharp programming language for the interface coding and SQL for developing the database. This model will help monitor the whole exercise, if it is truly implemented and adopted by Akoko-Edo Local Government Area Igarra Edo State, it will go a long way in helping in the management of revenue information of the Local Government.




1.1 Background of The Study

1.2 Statement of The Problem

1.3 Purpose of The Study

1.4 Significance of The Study

1.5 Research Questions

1.6 Scope of The Study

1.7 Limitation of the Study


2.0 Review of Literature


Research Methodology

3.1 Design of the System

3.1.1 Algorithm

3.1.2 Programming Languages Used

3.2 Area of Study

3.3 Population of the Study

3.4 Data Collection Instrument

3.5 Validation of the Instrument

3.6 Reliability of the System

3.7 Method of Data Collection

3.8 Analysis of the Existing System


System Implementation

4.1 Analysis of the Proposed System

4.1.1 Input Design Specification

4.1.2 Process Design Specification Design of Taxes Interface Design of Economic Fee Interface Design of Social Fee and License Fee Interface Design of Security Fee and Check Interface Design of Approved Revenue Interface

4.1.3 Output Design Specification

4.2 System Implementation

4.2.1 Hardware Requirement

4.2.2 Software Requirement

4.3 System Testing

4.4 System Review and Maintenance

4.5 System Documentation


Conclusion and Recommendation

5.1 Conclusion

5.2 Recommendations




Revenue generation in Nigeria’s Local Government is principally derived from TAX. Meanwhile, Tax is a compulsory levy imposed on individuals 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 in 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. The 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. During this period, community taxes were levied on communities (Robin, 2004).

Recently, the revenue generation of the Local Government is derived from two main sources, external sources and internal sources. External sources include a statutory allocation to the Local Government from the State Government to the Local Government in its area of Jurisdiction, borrowing from State Government and other financial institutions, statutory allocation from the Federal account, and local rates on markets and shops. While the internally generated sources of finance include local rates, market taxes, bicycles, trucks, canoes, wheelbarrow rates, mechanic shops, and so on. Other means of internally generated revenues by the Local Governments are fines charged by customary courts, Local Government business investment rates, fees from schools established by Local Governments, shops rates, license fees, marriage registration fees, birth registration fees, 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, the fee collected from amusement centers established and operated by local authorities and so on.


Despite the above source of revenue as stated in the background of the study, the Local Government in Nigeria is faced with a lot of difficulties to manage revenue information that is 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 always resulted in a poor internally generated revenue within the Local Government.

2 The Machinery put in place for the collection of revenue is inadequate hence, most of the Government’s money is not always collected and this always results in a 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 of the whole exercise and thereby enables the difficulties in managing the exercise by the Local Government administration.

These above-mentioned problems give the need to develop 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.


Any application model like this is being motivated by some reasons. Hence, this application model for Local Government internally generated revenue is not an exception. Some of the purposes of this study are:

1 To ensure accuracy of the final result of internally generated information within the Local Government.

2 To prevent the internally generated revenue information within the Local Government from destruction (damage) in case of a fire accident.

3 There is a need to embrace technology in our Local Government to reduce the level of paperwork within the Local Government.

4 The knowledge of the techniques of developing a database management model for internally generated revenue for a Local Government is an Exceptional purpose of this study.


The Local Government is a Government at the Local level established by the law to perform some specific functions within defined areas (Ugoji, 1994). The local government is vested with substantial powers to take control over Local affairs. In doing, the Local Government brings Government to the level of the people.

Managing the Local Government requires a proper administration which gave rise to the sub-division of the Local Government into Departments. They are the Personnel system, bursary system, and audit system (unit). In the past, the paper was mainly used in processing every information within the sub-division in the Local Government affairs, this is also applicable mainly to the Local Government.

However, this information is now stored as electronic images on the computer, constituting the database of the administration in the Local Government Council. The computer allows officers to successfully handle a large amount of data than the Local Government officers could when done manually.

Applying computers in the Local Government Council has given a high degree of accuracy in processing all information within the Local Government administration. It has grown to the extent of reducing the level of paperwork in today’s Local Government Council.

The computer has large storage capacities and is very accurate in handling and processing data. Computers are used in the Local Government for storing voter registration information within the Local Government.

Computers are widely accepted in the Local Government due to their exceptional reliabilities. Computers can produce results at peak speed for a long period (Onianwa, 2003). The computer also allows for backup documents that were used for generating revenue within the Local Government in case of a missing file that has some vital information about the Local Government.

For the above-explained reasons, the importance of this study is to develop a database management model for Oyi Local Government Area to generate accurate and quick information concerning the internally generated revenue of the Local Government for quick decision making.


Some of the research questions for this study are stated below.

i. What are the aims and objectives of Local Government creation in Nigeria?

ii. How does the Local Government in Nigeria finance the project within their Jurisdiction?

iii. What are the main sources of revenue for the Local Government?

iv. How does Local Government generate their revenue internally?

v. What are the challenges faced by the Local Government in managing the internally generated revenue during and after revenue generation?

vi. How can these challenges be properly addressed to have a more preferred output?


The study is to cover the whole aspect of internally generated revenue within the Local Government in Nigeria to generate accurate and timely information regarding the revenue generation within the Oyi Local Government council in Anambra State as stated in the importance of the study.


However, for clarity and non-repetition of tasks, and for the fact that the procedure will be used for designing such a model for other Local Governments in the State. This study has been restricted to one Local Government in the State which is Oyi Local Government Area.


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