A web-based model to improve internal revenue generation efficiency in Taraba state

The persistent underperformance of Internally Generated Revenue (IGR) in Taraba State remains a critical fiscal challenge, largely attributable to fragmented, manual, and non-integrated data management systems that enable revenue leakages, poor taxpayer identification, administrative corruption, and delayed reconciliation. This research designed and developed a web-based model to improve internal revenue generation efficiency within the Taraba State Internal Revenue Service (TIRS). The Structured System Analysis and Design Methodology (SSADM) was adopted, incorporating Use Case Diagrams, UML Activity Diagrams, Sequence Diagrams, and Entity-Relationship Diagrams (ERD) to model the system's logical and process architecture. The system is implemented using PHP and MySQL, and incorporates functional modules for real-time taxpayer registration, revenue assessment, payment collection and tracking, enforcement action management, audit trail logging, and analytical reporting. The developed prototype was evaluated through unit testing, integration testing, and user acceptance testing, confirming that it meets defined functional and performance requirements. The model successfully addresses the core weaknesses of the existing manual system by centralizing revenue data, automating billing and assessment workflows, and providing real-time management reporting capabilities. The findings demonstrate that a well-designed web-based model is a technically feasible, cost-effective, and operationally viable solution for significantly improving IGR efficiency, transparency, and accountability in Taraba State and across comparable sub-national government contexts in Nigeria.