Popis: |
The governments manage their finances and expenditures by imposing value to its citizens’ assets and businesses through taxation. In developing countries, the tax records are maintained manually without any proper asset management system and standard tax calculation framework. Lack of uniqueness in data due to repetition of serial numbers, lack of security of files, absence of any standard for tax calculation, absence of log file, lack of communication, unrealistic collection records, pending assessments, and many other factors were identified as reasons for low revenue. |