Effect of Tax Planning on Firm Value of Manufacturing Firms Listed At the Nairobi Securities Exchange

This study examined the effect of tax planning on firm value manufacturing firms listed at Nairobi Securities Exchange for a ten-year period 2010 to 2019. Specifically, sought to: evaluate influence assets’ tangibility Exchange; determine leverage and establish effective rate Exchange. The was anchored three theories: pecking order theory; agency theory political power theory. adopted longitudinal research survey employed panel least squares analysis. population this all 13 companies manufacturing, construction allied sectors as December 2020. Due small number firms, census technique hence sampling be required. Findings indicated that asset had positive, though statistically insignificant value. Leverage found have positive significant relationship with Furthermore, results