IJSRP, Volume 6, Issue 8, August 2016 Edition [ISSN 2250-3153]
Odubo Ebifuro, Eniye Mienye, Tonye Vivian Odubo
A pre-requisite to an effective tax administration knows who the taxpayers are, where they are located and whether they are active or inactive. Knowledge on the spatial distribution of informal sector businesses and tax compliance status is integral in improving informal sector tax assessment and efficient collection of taxes. This study aims to create spatial and attribute database of informal sector business as a strategy for an efficient revenue collection from the informal sector. The study adopted the procedure of locational data acquisition by GPS and a procedure of the combination of GIS/Remote sensing for the capture, store, retrieve, update, query, analyze, display and output of informal business locations.