In this work, theoretical investigation of the influence of Auger recombination coefficient and built-in polarization field on the internal quantum efficiency (IQE) in terms of lateral-vertical single quantum well (SQW) as well as multiquantum well (MQW) GaN-based blue light-emitting diodes are presented. The degradation effect of the built-in polarization field on the IQE of vertical light-emitting diodes is used to strengthening the Auger recombination coefficient in comparison to lateral light-emitting diodes. This result has been found consistent in both single-as well as multi-quantum well structures. In addition, when Auger recombination coefficient has been included in the analysis, vertical multiquantum well structure shows more degradation in the IQE in comparison to the lateral structures. The effect has been dominant in vertical MQW case.