<![CDATA[Tax planning represents an area of financial planning that assists companies and tax managers an opportunity to reduce tax liability and enhance company corporate performance. This study attempts to examine the effect of corporate performance on tax planning of listed consumer goods companies on the Nigeria Exchange Group (NGX). The variables used for the study include; return on assets, return on equity and net profit margin. Tax planning which was the dependent variable was measured by effective tax rate. Secondary data from annual reports of 18 sampled listed consumer goods companies utilized for the study. The study employed multiple regression as a method of analysis with 108 observations for the duration of six years from 2017-2022. The study found that the return on assets, return on equity has positive and significant effect on tax planning. While net profit margin revealed a positive and insignificant effect of tax planning of listed consumer goods companies. The study recommended amongst others that companies should employ the services of tax experts and implement more healthy tax planning strategies for higher financial performance.]]>
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