INTRODUCTION
The Nigeria economy is in crisis. The situation has been made wise by sanctions imposed on Nigeria by leading western Nations to force a return to democratic rule. These developments had it telling effect on the states. The states government are particularly in hardest hit due to the reduction in their percentage share of the national revenue in federation account itself.
For some time now government have geared efforts towards minimizing her dependence on oil revenue. Two study groups are set up in 1991 to review the entire tax system to enhance its efficiency and revenue field.
The importer government attaches to taxation has made it, that no annual budget is ever complete without introduction one tax measure or the other. The preventing situation of the state government has created an atmosphere of deep reflection and imagination in their attempt to booster and accelerate their internal revenue capacity.
The Board of internal Revenue, Enugu state have thus been reduced to an empty shall of what an ideal revenue board ought to represent input by government to the collection cost is virtually zero, but would want tax authorities to perform miracles. The life style/behaviour of the big shots in government are to say the least embarrassing this apathy by taxpayer tax officials affects yield. The entire globe is presently undergoing a technology revolution, which the computer system is at the center of it all. This automated machine, have finally introduce a standardized global acceptable information system known as information technology which is applied in various fields of human endeavour as Banks, Hospital, industries, Bill systems information Agencies, Aviation, Budgeting, Revenue collection and control, and if used in the Income Tax appraised system for small business operators, will improve the operation and information system of the Board of internal Revenue in the state.
The Oxford Advanced learner’s Dictionary by way of definition state that Tax is” (SUM OF ) MONEY (TO BE ) PAID BY CITIZENS (ACCORDING TO INCOME, VALUE OF PURCHASES, e.c.t) TO THE GOVERNMENT FOR PUBLIC PURPOSES”
The Board of internal Revenue of the state have thus been reduced to an empty shell of what an ideal revenue board ought to represent. Input by government to the collection cost is visually zero, but would want tax authorities to perform march’s.
Computerization of income tax appraisal system for small business Operators will eliminate the manual system of operation in the old system. It will encourage quick storage and retrieval of information unnecessary duplication of data, which is witnessed on the old system, will be reduced.

1.1 BACKGROUND OF THE STUDY
the Board of internal Revenue is by law charged with the responsibility for assessing collecting and accounting for all taxes of Enugu state. The overall duties of assessment collection and accounting lie with the chairman of Board of internal Revenue and entire officers at both the headquarter and in the field.
Assessment itself involves the art of ascertaining the taxable income of eligible individual and eventual determination of the tax due from the ascertained income.

1.2 STATEMENT OF THE PROBLEM
In carrying out the duties of Board of internal Revenue there are some problems that are encountered in the income Tax office because of the manual process of handling records and information.
SOME OF THESE PROBLEMS INCLUDE
i. Lack of computer knowledge of the Taxable population of the state.
ii. Tax evasion and avoidance.
iii. Uncooperative attitude of other government departments and Americas
iv. misconception of the work of the Board and the living style of some of the leaders in government which make the tax paying individuals to think that their tax is not properly utilized.
v. Lack of training for the officials of the board and non-utilization of available information.
vi. Lack of documents.
In the course of retrieving information of a particular document time is wasted searching through the heap of the files that contain information required.
Therefore, a computerized income Tax Appraisal system for small Business Operators will improve the quality of information generated in the system.

1.3 PURPOSE OF STUDY
The purpose of the study is to identify the problems involved in the Appraisal system of income Tax for small business Operators and hence develop a computerized software to handle them.

1.4 SCOPE OF THE PROBLEM
The task of income Tax Appraisal system varies from state to state. The scope of this work is therefore narrowed down to assessment for small business by the board of internal Revenue under auspices of Enugu state, which include the geographical area.

1.5 OBJECTIVE OF STUDY
This project is primarily aimed at developing a computer Based income Tax Appraisal system for small Business Operators that will help in finding ways of making the Tax system effective and putting up measures that will help me government realize adequate funds for its development activities.
To achieve those aims, efforts will be made to
1. Examine the income tax Appraisal system in Enugu state.
2. Identify and the problems militating against effective tax assessment activities.
3. Analyze the problems and recommend solution for the resolution.

1.6 LIMITATIONS OF THE STUDY
the limitations that I encountered in the course of gathering data for the project include, inadequate time and fund for running around for data collection and photocopying of relevant documents and materials required for the successful completion of the study.
Even if the financial resources and means were at my disposal time constraint was a crucial limiting factor.

1.7 ASSUMPTION
Some of the assumption taken into consideration for the project work include. The staff of handle the new system (computer system) were assumed to have a good knowledge of computer operation for efficient use of the new system.
Another assumption is that the love for computer system as a fact machine for information retrieval and storage will make the (the officials and workers of Tax office) accept the introduction of computer in their operations.
The information received from the customers must be accurate, for effective and efficient use of the new system.

1.8 DEFINITION OF TERMS
COMPUTER SYSTEM:- A computer is an electronic device which is capable of accepting, processing data, give out information and also have the ability to store data as information.
INCOME: Money received during a given period as salary receipts from trade interest form investments etc,
TAB:- Money paid by citizens to the government for public purposes.
APPRAISAL:- The act of fixing a price some thing.
MANUAL PROCESSING:- Manual processing is any method of data processing that does not involve the computer.
DATA:- Data is the term used to describe basic fact about the activities of a business.
DATA PROCESSING: Is the tern give to the process of collecting all items of data together to produce meaningful information.
NETWORK: This is a systematic arrangement of computers, where there is a central work done in different computer terminals/workstation.