A USSD based Cashless Revenue Collection System:Targeting the informalSector,

Abstract

The innovation and advancement of Information Technology (IT) makes electronic payment (e-payment) a common st part of the global economy. In 21 century, many advanced nations are collecting their revenues using online platforms. In Nigeria, the Central Bank of Nigeria (CBN) has been promoting a 'cash-less policy' to foster development and adopt Nigeria's vision of a digital economy. This paper designs and implements a USSD based cashless revenue collection system using a mobile phone as a database that holds the information needed to conduct transactions and effect payments. The user's data is stored in a digital wallet on the user's mobile phone, which is digitally processed by the revenue collector. Java Programming Language is used for both the desktop and mobile application. Apache Tomcat server was the web server and MySQL was the database. Africa's Talking USSD simulator was used to simulate mobile service providers. The prototype was tested to evaluate its feasibility and usability. The evaluation of the system shows that the prototype implementation can support the collection of revenue from the informal sector of the economy to enhance the efficiency of the revenue collection process and block revenue leakages.