The Integrated Trend Analysis of Personal Income Tax and Budget Implementation In Southwest, Nigeria

The study looked at the implementation of the budget and an examination of personal income tax trends in the Southwestern States, Nigeria. The study specifically examined developments in the personal income tax as one of the broken-down elements of tax revenue and its effect on budget implementation in the six states that make up the Southwestern The analysis used time-series secondary data from each state's annual budget for a period of 10 years, from 2011 to 2019. The compiled data were subjected to trend analysis. It was discovered that personal income tax has had a large relative impact on the level of budget implementation over the last 10 years, with a trend that is primarily upward. Therefore, the study suggested that state governments develop a fresh plan for fostering and capturing more taxpayers in order to increase the level of internally created revenue in a way that encourages effective and efficient budget execution by coordinating state resources and untapped potential. Keywords: Integrated Trend Analysis, Personal Income Tax, Budget Implementation, Southwest, Nigeria Journal Reference Format: Talabi, A.O., Omula, G.G. & Adekanmbi, J.A. (2024): The Integrated Trend Analysis of Personal Income Tax and Budget Implementation In Southwest, Nigeria. Humanities, Management, Arts, Education & the Social Sciences Journal. Vol. 12. No. 3, Pp 9-18. www.isteams.net/humanitiesjournal. dx.doi.org/10.22624/AIMS/HUMANITIES/V12N3P2