ABSTRACT
Web.based tax assessment system
is an online structured process used by tax authorities to evaluate and
determine the amount oftax a entity is liable to pay. The aim ofthe study is to
develop a webbased tax assessment system that enhances the efficiency,
accuracy, and transparency of the tax assessment process. The motivation that
led to the implementation of the proposed system is that the manual processes
often lack clear documentation and standardization, creating room for
manipulation, bribery, and under-assessment. Data were collected from
respondents, comprising both taxpayers and tax administrators. The analysis of
the findings revealed that 78.2% of respondents found the current manual
assessment method time-consuming and prone to errors, while 84.2% agreed that a
web-based system would improve accessibility and convenience. Additionally,
81.9% of participants believed that automation would reduce human error and
promote voluntary compliance. The findings also showed that 69.9% ofrespondents
supported the integration oftax assessment with other national databases for
real-time validation, and 73.7% indicated that trust in tax authorities would
improve with a transparent, automated platform. The methodology adopted in this
study is the object-oriented analysis and design methodology (OOADM) which is a
technical approach for analyzing and designing an application or system by
applying object throughout the software development process. The web
programming languages (HTML, CSS, JAVASCRIPT, and PHP) was used in the software
development process because, it is platform independent and it is a web-based
application. The deployment ofthe proposed system will benefit taxpayers by
offering a user-friendly interface where they can easily register, input
relevant information, calculate their tax liabilities, and generate assessment
reports without visiting tax offices. It will also reduce the time, stress,'
and cost often associated with tax compliance and will encourage a culture of
voluntary compliance among individuals and businesses. The expected result is a
web-based tax assessment system that will enable automatic tax computation
based on user-submitted financial data.
MICHAEL, U (2026). Development Of A Web-Based Tax Assessment System:- Odoh Peace E. Repository.mouau.edu.ng: Retrieved Jun 01, 2026, from https://repository.mouau.edu.ng/work/view/development-of-a-web-based-tax-assessment-system-odoh-peace-e-7-2
UNIVERSITY, MICHAEL. "Development Of A Web-Based Tax Assessment System:- Odoh Peace E" Repository.mouau.edu.ng. Repository.mouau.edu.ng, 01 Jun. 2026, https://repository.mouau.edu.ng/work/view/development-of-a-web-based-tax-assessment-system-odoh-peace-e-7-2. Accessed 01 Jun. 2026.
UNIVERSITY, MICHAEL. "Development Of A Web-Based Tax Assessment System:- Odoh Peace E". Repository.mouau.edu.ng, Repository.mouau.edu.ng, 01 Jun. 2026. Web. 01 Jun. 2026. < https://repository.mouau.edu.ng/work/view/development-of-a-web-based-tax-assessment-system-odoh-peace-e-7-2 >.
UNIVERSITY, MICHAEL. "Development Of A Web-Based Tax Assessment System:- Odoh Peace E" Repository.mouau.edu.ng (2026). Accessed 01 Jun. 2026. https://repository.mouau.edu.ng/work/view/development-of-a-web-based-tax-assessment-system-odoh-peace-e-7-2