Abstract: Tax compliance remains one of the most persistent governance and financial management challenges facing listed manufacturing firms in Kenya. Despite the existence of structured internal control systems, strengthened regulatory oversight, and continuous reforms by the Kenya Revenue Authority (KRA), several prominent listed manufacturing firms continue to face significant tax disputes, arrears, and compliance failures. Therefore, this study examined how control environment affects tax compliance of listed manufacturing firms in Kenya. Anchored on system theory, the study adopted a descriptive-causal research design. The target population was all the listed manufacturing companies. The study employed census sampling technique therefore data was collected in all the companies. Data was collected through structured data extraction forms from audited financial statements and analyzed by aid of STATA, employing correlation, and panel regression analysis. Results were presented in tables. The study found that control environment has a positive and significant effect on tax compliance (β = 0.5874, p = 0.000). Overall, the model was statistically significant (Wald χ² = 33.05, p = 0.0000) and explained 52.15% of the variation in tax compliance (R² = 0.5215). The study recommends that listed manufacturing firms in Kenya strengthen control environment systems to enhance tax compliance. Firms should improve the control environment through ethical leadership and strong governance, enhance risk assessment by regularly identifying and managing tax risks, and invest in reliable information systems to ensure accurate financial reporting.