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International Journal of Advance Foundation and Research in Computer (IJAFRC)

Volume 1, Issue 8, August2014. ISSN 2348 - 4853

Mobile Inventory and Point Of Sale Real Time Cloud Vat


Monitoring For Ghana Revenue Authority.
1Dominic Damoah, 2Michael Inkoom, 3Edward Ansong, 4Dr. Michael Asante, 5Henry Quarshie
1235Department of Computer Science, Valley View University, Oyibi, Ghana

4Department of Computer, Kwame Nkrumah University of Science and Technology, Kumasi, Ghana

kwddamoah@gmail.com

ABSTRACT

This paper explores the application of mobile technology and cloud solutions, both leading
technologies in Information Technology to formalize small and medium scale businesses in Ghana
by collecting whelms of data relating to the sale of goods and services through intuitively
deployed applications based on existing technologies. An Integrated Cloud and Mobile Inventory
and Point of Sale has designed to support the tracking of business transactions for the purpose of
reporting and possibly mandating the real-time transfer of Value Added Tax(VAT) to the
appropriate tax authorities to ease and speed up the tax collection process and reduce the
occurrence of tax evasion by both formal and informal businesses.

Index Terms : VAT, Mobile, Cloud, Inventory, Point of Sale, Revenue

I. INTRODUCTION

This paper is based on the premise that Information Technology is of utmost necessity to the success of
any endeavour in the current global economy. Furthermore, it assumes the view that the propensity to
exploit the opportunities offered by Information and Communication technology in Ghana and many
parts of Africa is still very minimal as backed by the low performance of African countries in the 2012
Networked Readiness Index where Ghana took the 97th position [1].

Ultimately, this paper has a combined interest of

1. Facilitating the achievement of the potential of Small and Medium Scale Enterprises (SMEs) by
maximizing their productivity through the adoption of relevant ICTs
2. Facilitating the accuracy of reporting contributions liable to SMEs and particularly the informal
sector (In this paper referring to “Unregulated economic enterprises or activities” [2]).

SMEs are known to be a notable driving force in many economies accounting for significant employment
and revenue generation. Also the vibrant informal sector in Ghana plays a major role in employment. In
fact the informal sector is known to contribute nearly 50% of employment in many middle income
countries [3] and should therefore be taken into consideration when assessing a nation’s revenue
prowess. It is of interest to the government of Ghana to formulate the necessary policies to formalize
informal business activities in the country.

This dissertation therefore involves the development of a generic telematics/informatics system and
practical deployment of the system to manage Small and informal businesses and to open up robust
solutions for government to better monitor and in this case collect information about taxes due it.

II. BACKGROUND TO THE STUDY


19 | © 2014, IJAFRC All Rights Reserved www.ijafrc.org
International Journal of Advance Foundation and Research in Computer (IJAFRC)
Volume 1, Issue 8, August2014. ISSN 2348 - 4853

There is little doubt that Information and Communication Technologies (ICTs) have and continue to
positively impact businesses around the world. ICT is a driving force of the “New Growth Theory”, an
economic growth theory that posits, humans' desires and unlimited wants foster ever-increasing
productivity and economic growth. The new growth theory argues that real GDP per person will
perpetually increase because of people's pursuit of profits. As competition lowers the profit in one area,
people have to constantly seek better ways to do things or invent new products in order to garner a
higher profit [4].

Thus the United States whose economy is known to have reached a quaternary stage and is now
considered a knowledge-based economy [5] exemplifies the possible successes of a knowledge driven
society.

Ghana, together with the rest of Africa follows a blazing trajectory of development being led by the more
developed world, following in several cases by example of adopting cultures, methods and technologies
that affect the way we live. In far too many cases, professionals in Africa in recent times have taken to
indigenizing technology to suite the immediate societies.

Small and Medium Scale Enterprises (SMEs) in Ghana and in almost every part of the world are
considered as the major driving force of their respective economies. In Ghana, SMEs contribute about
70% of the GDP and are the backbone of our economy [6]. The rise and decline of SMEs therefore grossly
impact the nation’s economy. Unfortunately unlike the first world, a significant population of Ghanaians
are unable to utilize the ever growing availability of IT infrastructure to maximize and sustain growth
and productivity. This is more evident amongst informal businesses that demonstrate common usage of
mobile phones and particularly feature phones but are however found lacking in the use of other ICTs.
Research shows that this has been due to need, affordability, availability and access[7]. Yet the informal
sector in Ghana accounts for approximately 80% of the Ghanaian workforce[8]. The poor performance of
SMEs, therefore, has adverse and rippling effects on economy, particularly revenue generation from taxes
and levies which is a major concern of this dissertation.

III. LITERATURE REVIEW

Mobile applications (or mobile apps) are light-weight software applications designed to run on mobile
communication devices such as smart phones and tablet computers. Mobile communication devices have
evolved from simple pagers through feature phones to smart phones with inbuilt navigation devices
amongst other modern devices such as accelerometers and barometers. Originally mobile devices were
cheaper than other portable computing devices making them preferable as they became more
productive. Fundamentally these mobile devices have been designed to ship preinstalled with some
wireless mobile communication device which means that users can use it wherever they go as long as
they can connect to a telecommunication network.

Developing applications on mobile devices, though not as difficult as before still comes with significant
considerations for limitations due to processing power, memory, screen size and other hardware
limitations. Despite the odds, mobile applications have proved to be significantly more accessible than
traditional software applications as a result of application stores and marketplaces. Mobile devices
usually ship with pre-set settings, some of which cannot be changed. The advantage of this is that users
can easily set up and run mobile devices and applications.

20 | © 2014, IJAFRC All Rights Reserved www.ijafrc.org


International Journal of Advance Foundation and Research in Computer (IJAFRC)
Volume 1, Issue 8, August2014. ISSN 2348 - 4853

Cloud computing is a colloquial expression used to describe a variety of different types of computing
concepts that involve a large number of computers connected through a real-time communication
network (typically the Internet)[9]. In science, it is a synonym for distributed computing which has been
around for several years. Much recently, cloud computing as a result of advancements made in the
‘webosphere’ has received propelled popularity as a result of new found advantages. The fundamental
cloud service models are Infrastructure as a Service (IaaS), Platform as a Service (PaaS), Software as a
Service (SaaS) and Network as a Service (NaaS). Notable benefits of cloud computing includes:

• Resource sharing to achieve coherence and economies of scale


• Maximizing effectiveness of resources
• Maximizing the use of resources
• Reducing initial hardware and software costs
• Improved manageability and reduced maintenance

Over the years, small businesses have taken to mobile technologies for increased productivity. Notable
technologies include Mobile Money. Developers have therefore built several more mobile applications
that can cater to the needs of small businesses. Countries in Africa, especially Kenya and South Africa
have championed the growth and effective adaptation of mobile technologies and have reaped significant
benefits. In Kenya, Safaricom alone moves 17% of the gross domestic product [10]and M-Pesa, a Mobile
Money platform is used by approximately 70% of the population. Recent studies by the World Bank and
others have shown that there is a direct relationship between mobile penetration and gross domestic
product (GDP). In developing countries, it has been shown that for every 10% increase in mobile
penetration, there is a 0.81% increase in a country’s GDP [11]. Such figures demonstrate how revenue-
rich mobile solutions can be and how they impact not only business but the nation as a whole.
Bringing together the technologies expatiated above, it is possible to inject a wholesome degree of
productivity into the applications that are already being achieved with mobile technology. Introducing
native and traditional mobile applications to feature phones means upgrading their memory, processors,
size, display and other input and output devices. This means that the cost of these devices will also have
to increase significantly. An alternative, herein recommended is to meet consumers halfway by building
applications that can handle the necessary input, output and processing on the handset and carrying out
the significant storage and processing tasks on external hardware that can be shared by millions of users.
Thus as set forth in the advantages of Cloud Computing, several costs associated with running business
operations will be reduced, management and maintenance costs will be reduced, effectiveness of the
application will be improved as the system can and usually would be constantly upgraded with users
having to initiate very few client-side software updates and system support will be more responsive in
order to maintain customers or users of the system.

IV. CURRENT SYSTEM

Ghana Revenue Authority (GRA) is the institution mandated to oversee the administration of Taxes and
Customs duties in Ghana. The institution was formed from a merger of four other government agencies –
Customs Exercise and Preventive Service (CEPS), The Internal Revenue Service (IRS), The Value Added
Tax Service (VATS) and the Revenue Agencies Governing Board (RAGB) Secretariat.

Reform in Tax administration became necessary as the Tax administrative agencies at the time were
struggling to offer improved services to the public like many other government agencies. The situation in
revenue administration was dire as the monies collected from here were crucial to supporting other
government agencies and government projects.

21 | © 2014, IJAFRC All Rights Reserved www.ijafrc.org


International Journal of Advance Foundation and Research in Computer (IJAFRC)
Volume 1, Issue 8, August2014. ISSN 2348 - 4853

Collaboration between GRA, Registrar General’s Department (RGD) and NITA was established [12]to
facilitate the collection of taxes from individuals and organizations through a Public Private Partnership
with Ghana Community Network Services Limited (GCNET). GCNET has thus been tasked as the system
supplier to design, partially finance, build, operate and transfer system software.

The strategy used in this collaboration is to encourage and identify all registered businesses and
corporations by providing a convenient platform via which businesses can apply and obtain
documentation to be identified as legal entities. This information is then made available to the Ghana
Revenue Authority to carefully track the activities of businesses. The information is provided by
associating all individuals affiliated to some business, whether an enterprise or other to a Tax
Identification Number. This number then enables GRA to access information about all business
individuals and businesses, gathering information about their earnings through their dealings with banks
and other tax paying businesses. The system conveniently allows GRA to produce extensive reports about
who is paying and who is not paying tax.

V. CASE STUDIES

The case studies examined in this section will only introduce existing systems, Challenges or weaknesses
of the system and possible improvements to the system. Two systems are reviewed. The first attempts to
offer intuitive POS functionality to small business whiles the second takes a brief look at tax filing in the
United States.

A. Shopkeep POS

ShopKeep is a cloud based inventory management system designed to run on the IOS platform and thus is
commonly used on Ipads for managing shops. Its essential features are Inventory Management, Employee
Management, Configurable Receipts, Customer Relationship, Robust Reporting and Customer Care[13].

The system is designed to run offline on a tablet but also features a web back office where all data is
backed up for out of office access. The back office also allows the administrator of the application to
perform other configurations related to the use of the application.

The ShopKeep package features an Ipad tablet that sits on a customized Ipad stand; beneath which is a
cash drawer, a receipt printer and a card swiper. The system is also developed to operate with a barcode
scanner as well as a balance, all of which are able to supply input to the tablet to determine the total price
of a product.

1. Features

Inventory Management: The ShopKeep application features an advanced inventory Management system
that allows the user to determine the order in which items in stock are accessed by the POS. This feature
allows popular stock items to be easily found when processing transactions. It also features a lower level
of stock data that allows details of stock data, i.e. parts of a stock item to be added. The purpose of this
feature is to create alerts for low stock items that rely on conditions.

Employee Management: This feature encompasses access control, manager dashboard and a timeclock.
Sales personnel are given access codes with which they can access the POS. All transactions by particular
sales personnel will then be logged for accountability. The manager dashboard allows sales personnel to

22 | © 2014, IJAFRC All Rights Reserved www.ijafrc.org


International Journal of Advance Foundation and Research in Computer (IJAFRC)
Volume 1, Issue 8, August2014. ISSN 2348 - 4853

monitor sales performance of a period of time by providing reports such as daily sales. The time clock
feature monitors which personnel are allowed to log in at various times of the day and also logs out users
after they complete their shift.

The Configurable Receipts feature simply allows shop managers to brand receipts and include vital
information that will allow customers to communication effectively with the shop. This feature is used
alongside digital receipts and email marketing to constantly stay in touch with customers and encourage
them to return.

2. Weaknesses

A notable weakness of ShopKeep POS is its limitation to one platform – IOS. Even though it has a web
interface, the online portal is designed for POS configuration which means that the core functionalities of
the system must be performed with the portable tablet. This design is most probably as a result of the
external hardware that the application relies on in order to function. ShopKeep POS application is also
designed to function with accessories provided from factory which prevents specialized accessories for
the disabled to use.

3. Possible Improvements

In designing an affordable system, it is necessary to make it as open as possible to encourage increased


acceptance. ShopKeep must be made available on a couple more mobile platforms or designed using web
standards to make it a cross platform application. Also hardware such as barcode scanners are usually
generic to make them compatible with a wide range of devices. Unfortunately Apple products are notable
for limiting compatible accessories which may be a contributory factor to the accessory limitation by
ShopKeep POS. By decreasing platform dependence, ShopKeep may increase compatibility with other
hardware and possibly other related systems.

B. WebFile

WebFile is an electronic filing system used in the United States (US) by businesses for filing Sales and Use
tax returns[14]. Electronic filing was first introduced in 1986[15] to lower operating costs and paper
usage and has evolved over the years to comprise of a number of electronic systems.

In the United States, tax returns refer to reports filed with the Internal Revenue Service to compute taxes.
These reports are used by the IRS to determine whether tax payers are paying the correct taxes. In many
cases tax payers tend to overpay taxes in which case they receive a refund; otherwise if insufficient, tax
payers are requested to pay the remainders. Sales and use taxes are collected by retail sellers on a variety
of goods sold. All but five US states impose sales and use tax on products. Unlike Value Added Tax, sales
tax is only charged once at the retail level.

1. Features

States are given the mandate to collect sales and use tax from vendors. Thus every state is responsible for
overseeing the analysis of tax returns as well as the remittance of money to the appropriate tax office. To
collect and file tax returns, the sales vendor is required to have acquired a sales tax permit. Retail sellers
apply for the sales tax permits through the state’s Online Sales Tax Registration system where applicants
download an application form to complete. Permit holders are assigned a permit number for

23 | © 2014, IJAFRC All Rights Reserved www.ijafrc.org


International Journal of Advance Foundation and Research in Computer (IJAFRC)
Volume 1, Issue 8, August2014. ISSN 2348 - 4853

identification when they file their tax returns. Permit numbers are assigned to places of active businesses
and not to individuals or the business itself. Thus a business with multiple outlets will need multiple
permit numbers to operate the various locations.

The various States have different interfaces for their WebFile implementation. In Texas, registered
retailers can login to the WebFile system with a user ID and password in order to access and complete
the requisite forms. The forms can then be submitted using the system. There is a deadline for submitting
tax returns; retailers who fail to meet this deadline pay penalties and interests on their taxes.

2. Weaknesses

The system requires the use of forms. Since these forms must be filled manually, the data required must
be manually accessed and cannot be automatically collected and sent.

In many states, provision is being made for developers to incorporate proprietary software into their
respective WebFile systems. Thus some state agencies have approved certain software that can be used
to expedite the submission of tax returns. Authorized Sales tax collectors are also subject to audit almost
every four years. They are therefore expected to keep sales records for this long for auditing purposes.

3. Possible Improvements

Collecting sales tax seems somewhat tedious as it is collected only once upon retail consumption. This
means that retailers have an added responsibility of recording and tracking the history of a product and
using this information to process tax on a single item. In certain cases the retail seller may have to
undertake different calculations for products being purchased based on where or how they are acquired.
Also stores will have to keep a sizable register to store and track all financial transactions. These issues
can simply be improved through the use of a software application that can be used for tracking inventory
as well as for aggregating, calculating and somewhat monitoring sales tax.

VI. PROPOSED SYSTEM

With the aim of providing an affordable system in an attempt to formalize small businesses while making
their systems accessible to other systems for integration, A Mobile Inventory and Point of Sale for Real
Time Cloud based VAT Monitoring will be developed to support the monitoring of transactions of small
businesses for the purpose of boosting the productivity of small businesses, formalizing them and making
them accessible for integration into third parties. The main objective of this system is to promote the
achievement of a wide enough tax net, automate, ease and overall maximize the effectiveness of revenue
collection.

It is worth noting that this system does not attempt to offer a definite solution to ensuring that all taxable
individuals and organizations will pay accurate taxes. Many countries though are able to achieve high
success rates do not have full proof systems. The system of keeping tabs on all citizens involves keeping
and monitoring a paper trail of fund exchanges between individuals and businesses and this lies at the
core of any tax administration system.

Alas no security system is 100% secure. Also security systems that are overprotected tend to welcome
attackers who constantly try to find easier ways of circumventing procedures; thus the need to offer
attractive and simple ways of collecting information and applicable levies from businesses.

24 | © 2014, IJAFRC All Rights Reserved www.ijafrc.org


International Journal of Advance Foundation and Research in Computer (IJAFRC)
Volume 1, Issue 8, August2014. ISSN 2348 - 4853

The proposed system will exhibit the following features targeted at small businesses for convenience:

• Mobile POS
The core of the proposed system is an Android mobile application. This mobile platform has been
chosen for reasons including:
o Offers sufficient connectivity solutions (USB, WIFI, Bluetooth) as standard features for all devices
making it easy to make applications developed for this platform to be compatible with hardware
such as barcode scanners, receipt printers, etc.
o Android is primarily a mobile operating system thus most devices will support GSM networks
which will be required to run a cloud based system
o Android currently dominates the smartphone operating system market
• Real-time transaction reporting to cloud system
• Tax reports and API module for collecting rates and reporting returns

The system is designed to generate periodic tax reports from transactions. In addition, these periodic
reports will be compiled and filed automatically with tax payer credentials.

VII. IMPLEMENTATION

The entire system is developed with web technologies to make it compatible on a wide range of
computing devices especially mobile devices, irrespective of their mobile operating platforms. The Point
of Sale is developed with mostly HTML and JavaScript to run on the client end whiles the cloud-based
logical processes are programmed with PHP.

Developed with the inefficiencies of Ghanaian internetworking in mind, the Point of Sale Systems are not
meant to be dependent on cloud storage. Rather, the POS end is able to run completely as an independent
application while regular backups are uploaded to the Cloud storage as long as there is an internet
connection. Users have no control over this.

The Cloud end, like the client-side deploys the model-view-controller design framework; again for
platform independent deployment. This entire module was developed with the PHP code-igniter
framework for ease and fast deployment. The Cloud end functions include mainly providing services such
as receiving, processing and storing backups from clients and serving data on merchant or business
transactions to the responsible authority; in this case the Ghana Revenue Authority. Also the Cloud end
may provide web accessibility to system administrators and users who prefer to work directly online.

The Point of Sale system is expected to replicate data on all transactions and details to the Cloud system.
This is implemented with an Application Program Interface to allow the possibility of using third-party
applications. To implement this, every merchant must setup an account on the Cloud System. Using this
account, an unlimited number of Point of Sale systems can be added. By adding a POS, it is assigned a
master key for identification, a public key and a private key. These credentials can be used to create
connections to the Cloud system:

<?php
POS_Setup::setMasterKey("dd6f2c90-f075-012f-5b69-00155d866600");
POS_Setup::setPublicKey("test_public_oDLVlm1eNyh0IsetdhdJvcl0ygA");
POS_Setup::setPrivateKey("test_private_zzF3ywvX9DE-OSDNhUqKoaTI4wc");

25 | © 2014, IJAFRC All Rights Reserved www.ijafrc.org


International Journal of Advance Foundation and Research in Computer (IJAFRC)
Volume 1, Issue 8, August2014. ISSN 2348 - 4853

Updates from the POS systems are done periodically. These do not require manual intervention and are
implemented using the ajax function:

$("#online").load("<?php echo site_url ("/defaultController/ UpdateCloud") ?>");

The entire update process relies on time. The last order uploaded is retrieved and all updates after this in
the POS database are retrieved and uploaded.

public function UpdateCloud()


{
$db1 = $this->load->database('remote', TRUE);
$db1->limit(1);
$db1->order_by("date", "desc");
$query = $db1->get_where('orders', array('owner' => $data['owner']));
if ($query->num_rows() > 0)
{
$row = $query->row();
$lastDate = $row->date;
//Check local database to see if there are new orders later than those in remote
$query1 = $this->db->get_where('orders', array('date >' => $lastDate));
}
else
//Check local database to see if there are new orders
$query1 = $this->db->get('orders');
if ($query1->num_rows() > 0)
{
foreach ($query1->result() as $row1)
{
//insert orders found into remote orders table
$db1->insert('orders', array('orderid' => $row1->orderid,
'owner' => $row1->owner,
'user' => $row1->user,
'status' => $row1->status,
'subtotal' => $row1->subtotal,
'vat' => $row1->vat,
'total' => $row1->total,
'tendered' => $row1->tendered,
'tchange' => $row1->tchange,
'customer' => $row1->customer,
'telephone' => $row1->telephone,
'date' => $row1->date));
//Get cart items with this ordered
$query2 = $this->db->get_where('cart', array('orderid' => $row1->orderid));
//insert cart from local into remote cart
foreach ($query2->result() as $row2)
{
$db1->insert('cart', array( 'barcode' => $row2->barcode,
'item_name' => $row2->item_name,

26 | © 2014, IJAFRC All Rights Reserved www.ijafrc.org


International Journal of Advance Foundation and Research in Computer (IJAFRC)
Volume 1, Issue 8, August2014. ISSN 2348 - 4853

'price' => $row2->price,


'qty' => $row2->orderid,
'user' => $row2->user));
}
}
}
//get last date stock was updated from remote database
$db1->limit(1);
$db1->order_by("date_added", "desc");
$query3 = $db1->get_where('stock', array('owner' => $data['owner']));
if ($query3->num_rows() > 0)
{
$row3 = $query->row();
$lastStockDate = $row3->date;
//Check local database to see if there are new stock later than those in remote
$query4 = $this->db->get_where('stock', array('date_added >' => $lastDate));
}
else
//Check local database to see if there are new orders
$query4 = $this->db->get('stock');
if ($query4->num_rows() > 0)
{
foreach($query4->result() as $row4)
{
//insert orders found into remote orders table

$db1->insert('stock', array('userid' => $row4->userid,


'barcode' => $row4->barcode,
'item_name' => $row4->item_name,
'price' => $row4->price,
'qty' => $row4->qty,
'discount' => $row4->discount,
'available' => $row4->available,
'date_added' => $row4->date_added,
'owner' => $row4->owner));
}
}
echo "Up to date";
}

NB. Refer to the Code Igniter framework for function reference.

VIII. CONCLUSION

This paper expounds an intuitive, indigenous and practical application of mobile applications technology
and how it can be combined with cloud services to facilitate business operations and co-operation with
government through information discovery for intelligence gathering. Specifically, a working system that
will serve small formal and informal business that will be developed using standard software engineering

27 | © 2014, IJAFRC All Rights Reserved www.ijafrc.org


International Journal of Advance Foundation and Research in Computer (IJAFRC)
Volume 1, Issue 8, August2014. ISSN 2348 - 4853

principles in conjunction with cloud software services to modernize inventory control for businesses and
to provide a platform for government to track the flow of goods in order to better track revenues

IX. REFERENCES

[1] World Economic Forum, "Networked Readiness Index (Chapter 1.1)," Global Information
Technology Report, 2012.

[2] K. J. Hart, "Small-Scale Entrepreneurs in Ghana and Development Planning," The Journal of
Development Studies, vol. 6, no. 4, p. 104, 1973.

[3] Organization for Economic Co-operation and Development, "Promoting SMEs for Development,"
2nd Conference of Ministers Responsible for SMEs, 2004.

[4] Investopedia, "New Growth Theory," 2013. [Online]. Available:


http://www.investopedia.com/terms/n/new-growth-theory.asp. [Accessed 1 July 2013].

[5] S. D. White, "The Foundation of the U.S. Knowledge-Based Economy," May 2012. [Online].
Available: http://dstevenwhite.com/2012/05/28/the-foundation-of-the-u-s-knowledge-based-
economy/. [Accessed 1 July 2013].

[6] E. Aryeetey, "Priority Research Issues Relating to Regulation and Competition in Ghana," Centre
for Regulation and Competition Working Paper Series, no. 10, 2001.

[7] M. Deen-Swarray, M. Moyo and C. Stork, "ICT access and usage among informal businesses in
Africa," Research ICT Africa, 1999.

[8] C. OseiBoateng and E. Ampratwum, "The Informal Sector In Ghana," 2011. [Online]. Available:
http://www.fesghana.org/uploads/PDF/FES_InformalSector_2011_FINAL.pdf. [Accessed 2 July
2013].

[9] M. Carroll, P. Kotzé and A. van der Merwe, Securing Virtual and Cloud Environments. In Cloud
Computing and Services Science, Service Science: Research and Innovations in the Service
Economy,, edited by I. Ivanov et al., 2012.

[10] H. Montgomery, "Does Mobile Money Make Money?," 2012. [Online]. Available:
http://www.transactionworld.net/articles/2012/october/cover-story.html. [Accessed 4 July
2013].

[11] GSM Association. African Mobile Observatory, "Driving Economic and Social Development
through Mobile Services.," 2011. [Online]. Available: http://www.gsma.com/publicpolicy/wp-
content/uploads/2012/04/africamobileobservatory2011-1.pdf. [Accessed 7 July 2013].

[12] Citifm Online, "Ghana’s e-Government Project starts tomorrow," Undated. [Online]. Available:
http://www.citifmonline.com/mobile/index.php?id=1.531627. [Accessed 20 July 2013].

[13] ShopKeep POS, "How it works," 2013. [Online]. Available: http://www.shopkeep.com/ipad-pos.


[Accessed 13 July 2013].

28 | © 2014, IJAFRC All Rights Reserved www.ijafrc.org


International Journal of Advance Foundation and Research in Computer (IJAFRC)
Volume 1, Issue 8, August2014. ISSN 2348 - 4853

[14] C. Fong, "Guidline: Sales Tax Webfile," 2013. [Online]. Available:


http://www.nd.gov/tax/salesanduse/pubs/guide/salestaxwebfileguideline.pdf?2013111402022
0. [Accessed 30 October 2013].

[15] IRS, "IRS E-File: A History," June 2011. [Online]. Available: http://www.irs.gov/uac/IRS-E-File:-A-
History. [Accessed 23 July 2013].

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