Here is a derivation. Let us denote by $l$ the segment of length $l$ representing the wheel base, and by $w$ the segment of length $w$ representing the track of the rear wheels, perpendicular to $l$. Their intersection is the point $P$.
Choose a world Cartesian coordinate system $O\, \vec{e}_1 \, \vec{e}_2$ and another coordinate system $P \, \vec{E}_1 \, \vec{E}_2$ attached to the vehicle, cantered at the point $P$ and with two vectors $\vec{E}_1$ and $\vec{E}_2$ of length one, such that vector $\vec{E}_1$ is aligned with the wheel base $l$ and vector $\vec{E}_2$ is aligned with the track $w$. Observe that $\vec{E}_1$ is perpendicular to $\vec{E}_2$.
Consider the vector $\vec{p} = \vec{OP}$, which is the position vector of point $P$ with respect to the world system $O\, \vec{e}_1 \, \vec{e}_2$. Decompose
$$\vec{OP} = \vec{p} = x\, \vec{e}_1 + y\, \vec{e}_2$$
Let $\theta$ be the angle between the vectors $\vec{e}_1$ and $\vec{E}_1$, i.e. $\theta$ is the angle between the horizontal axis $O\, \vec{e}$ and the line $P\, \vec{E}_1$. Then, since $\vec{E}_1$ is of length one, we can decompose it in the world system as
$$\vec{E}_1 = \cos(\theta)\, \vec{e}_1 + \sin(\theta)\, \vec{e}_2$$ Since $\vec{E}_2$ is perpendicular to $\vec{E}_1$
$$\vec{E}_2 = - \,\sin(\theta)\, \vec{e}_1 + \cos(\theta)\, \vec{e}_2$$
The position and orientation of the vehicle, which change with time $t$, are uniquely determined by the functions
\begin{align}
&x = x(t)\\
&y = y(t)\\
&\theta = \theta(t)
\end{align}
The velocity of the point $P$ relative to $O\, \vec{e}_1\,\vec{e}_2$ is
$$\frac{d \vec{p}}{dt} = \frac{dx}{dt}\, \vec{e}_1 + \frac{dy}{dt}\, \vec{e}_2$$ If we denote the magnitude of this velocity (the magnitude is called speed) by $$s = s(t) = \sqrt{ \left(\frac{dx}{dt}\right)^2 + \left(\frac{dy}{dt}\right)^2}$$, the restriction that the rear wheels do not slip implies that the orthogonal projection of the velocity $\frac{d \vec{p}}{dt}$ along the the segment $w$ (which coincides with the line $P \, \vec{E}_2$) is zero. Therefore $\frac{d \vec{p}}{dt}$ is always aligned with the vector $\vec{E}_1$ and therefore
$$\frac{d \vec{p}}{dt} = s\, \vec{E}_1$$ or in more detail
$$\frac{d \vec{p}}{dt} = \frac{dx}{dt}\, \vec{e}_1 + \frac{dy}{dt}\, \vec{e}_2
= s\, \cos(\theta)\, \vec{e}_1 + s\, \sin(\theta)\, \vec{e}_2$$ which component-wise yields
\begin{align}
&\frac{dx}{dt} = s\, \cos(\theta)\\
&\frac{dy}{dt} = s\, \sin(\theta)
\end{align}
Our next step is to look at the steering. Denote the other end of the segment $l$, representing the wheel base, by $Q$ (that is the end of segment $l$, opposite to point $P$). As with $P$, let $\vec{q} = \vec{OQ}$ be the position vector of point $Q$ in the world coordinates. By vector addition
$$\vec{OQ} = \vec{OP} + \vec{PQ}$$
i.e.
$$\vec{q} = \vec{p} + l\, \vec{E}_1$$
The velocity of $\vec{q}$ is
$$\vec{v} = \frac{d\vec{q}}{dt} = \frac{d\vec{p}}{dt} + l\, \frac{d\vec{E}_1}{dt}$$
If $v = |\vec{v}|$ is the magnitude (i.e. speed) of $Q$ in the world system,
on one hand we can decompose $$\vec{v} = v \, \cos(\phi)\, \vec{E}_1 + v \, \sin(\phi)\, \vec{E}_2$$
On the other hand, $\frac{d\vec{p}}{dt} = s \, \vec{E}_1$ and
\begin{align}
\frac{d\vec{E}_1}{dt} &= \frac{d}{dt}\Big(\cos(\theta)\, \vec{e}_1 + \sin(\theta)\, \vec{e}_2\Big) = -\,\sin(\theta)\,\frac{d\theta}{dt}\, \vec{e}_1 + \cos(\theta) \,\frac{d\theta}{dt}\,\vec{e}_2\\
&= \frac{d\theta}{dt}\,\Big(-\,\sin(\theta)\, \vec{e}_1 + \cos(\theta)\,\vec{e}_2\Big)\\
&= \frac{d\theta}{dt}\, \vec{E}_2\end{align}
which yields
$$ v \, \cos(\phi)\, \vec{E}_1 + v \, \sin(\phi)\, \vec{E}_2 = \,\,\vec{v}\,\, =
\frac{d\vec{p}}{dt} + l\, \frac{d\vec{E}_1}{dt} = s \, \vec{E}_1 + l\,\frac{d\theta}{dt}\, \vec{E}_2$$
i.e.
$$ v \, \cos(\phi)\, \vec{E}_1 + v \, \sin(\phi)\, \vec{E}_2 = s \, \vec{E}_1 + l\,\frac{d\theta}{dt}\, \vec{E}_2$$
or component-wise
\begin{align}
&v \, \cos(\phi) = s\\
&v \, \sin(\phi) = l\,\frac{d\theta}{dt}
\end{align}
So putting together the component-wise equations of the velocities at $P$ and $Q$ we get the differential equations
\begin{align}
&\frac{dx}{dt} = s\, \cos(\theta)\\
&\frac{dy}{dt} = s\, \sin(\theta)\\
&\frac{d\theta}{dt} = \frac{v}{l} \, \sin(\phi) \\
&v \, \cos(\phi) = s
\end{align}
By solving the fourth equation for $v = \frac{s}{\cos(\phi)}$ and plugging the result in the third equations $$\frac{d\theta}{dt} = \frac{v}{l} \, \sin(\phi) =
\frac{s}{l\,\cos(\phi)} \, \sin(\phi) = \frac{s}{l} \, \tan(\phi) $$ we obtain the system of differential equations
get the differential equations
\begin{align}
&\frac{dx}{dt} = s\, \cos(\theta)\\
&\frac{dy}{dt} = s\, \sin(\theta)\\
&\frac{d\theta}{dt} =\frac{s}{l} \, \tan(\phi)
\end{align}