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The impact of internal control on tax law compliance of enterprises in Vietnam
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Thi Minh Hue Le 
, Lan Anh Dang
This work is licensed under a Creative Commons Attribution 4.0 International License.
Abstract
Tax law compliance (TLC) remains a critical challenge for emerging economies, where weaknesses in internal control (IC) systems may increase non-compliance risks. This study examines the impact of IC and its five components, as defined by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) (2013), on TLC among enterprises in Vietnam. Using a mixed-methods approach, the study combines qualitative analysis with quantitative survey data collected from managers of large-scale enterprises. A total of 298 valid questionnaires were analyzed using Cronbach’s alpha, exploratory factor analysis (EFA), confirmatory factor analysis (CFA), and structural equation modeling (SEM). The empirical results indicate that IC has a significant and positive effect on TLC. Moreover, all five components of IC-control environment, risk assessment, control activities, information and communication, and monitoring exert positive influences on compliance behavior. These findings highlight the crucial role of effective IC systems in promoting tax compliance. The study contributes to the literature by providing empirical evidence from an emerging economy and offers practical implications for policymakers and business managers in strengthening IC systems to enhance TLC.
Keywords: Internal Control, Tax Law Compliance, Vietnam
Authors’ individual contribution: Conceptualization — T.M.H.L. and L.A.D.; Methodology — T.M.H.L. and L.A.D.; Formal Analysis — T.M.H.L. and L.A.D.; Investigation — L.A.D.; Writing — Original Draft — T.M.H.L. and L.A.D.; Writing — Review & Editing — L.A.D.
Declaration of conflicting interests: The Authors declare that there is no conflict of interest.
JEL Classification: M140, M420, M480
Received: 04.09.2025
Revised: 22.01.2026; 16.02.2026
Accepted: 23.02.2026
Published online: 24.02.2026
How to cite this paper: Le, T. M. H., & Dang, L. A. (2026). The impact of internal control on tax law compliance of enterprises in Vietnam. Corporate Law & Governance Review, 8(1), 178–193. https://doi.org/10.22495/clgrv8i1p16
