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The study determines the effect of tax planning on firm value of consumer goods manufacturing companies in Nigeria. The specific objectives are to: determine the effect of Firm size and leverage on firm value of Nigerian consumer goods manufacturing companies. Ex post facto research design was used for the study. Data were collected from annual report and accounts of the sampled consumer goods manufacturing firms in Nigeria and the formulated hypotheses were tested with multiple regression analysis. The result was found firm size and leverage influence positively on our dependent variable, firm value but this influence was not statistically significant. Based on the findings of the study recommended that since the firm size and leverage are not statistically influence, therefore, the basis of efficient use of tax planning for firm value should be encouraged.

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