Description:
The study examined the impact of corporate governance on the relationship between tax planning and firm value. The data for the study was collected from 99 listed firms in Kenya, Tanzania, and Uganda from 2008 to 2021. The results showed that tax planning has a negative and statistically insignificant effect on firm value. The results also revealed that board size has a negative effect on the relationship between tax planning and firm value, while board independence and gender diversity have positive effects. The study also found that ownership concentration positively influences the relationship between tax planning and firm value