近年来，数字经济快速发展，占GDP的比重越来越大，在经济发展中扮演着越来越重要的角色。数字经济的发展，不仅会促进经济发展模式的转变和升级，也会影响到企业的经济行为，比如税收规避问题。一方面，数字经济在发展过程中增加了企业税收规避的空间，使企业感知更多的避税机会，从而增加企业税收规避行为；另一方面，税务部门的税收征管系统也随着数字经济的发展不断升级，进而防范企业进行税收规避。数字经济的发展会增加企业的税收规避行为，还是会对其进行有效地抑制，是本文研究的主要目标。此外，内部控制作为企业内部监督管理机制一方面能够调动企业积极性，提高企业经营效率；另一方面则控制企业经营风险，保证企业合法合规运营。内部控制的实施决定了企业倾向于以合规还是谋利为主要动机。基于谋利和合规动机，本文探究内部控制在数字经济对税收规避的影响中发挥的调节作用。在此背景下，本文探讨数字经济对企业税收规避的影响，并加入内部控制作为调节变量，通过建立模型进行实证分析，得到相应的研究结论，并提出有针对性的建议，对数字经济的发展、企业税收规避行为的抑制具有重要意义。

通过对已有文献的梳理和总结，本文对数字经济、内部控制和税收规避的影响关系进行了探究，并做出了理论分析与研究假设。在实证方面，本文选取2015-2021年我国30个省份及其企业的面板数据，构建模型进行实证分析。实证结果表明：（1）数字经济的发展可以显著抑制企业税收规避。（2）内部控制在数字经济与企业税收规避之间起到负向调节作用。也就是说当数字经济抑制企业税收规避程度时，内部控制会负向影响二者的关系，即起负向调节作用。（3）通过剔除特殊样本、更改数字经济和税收规避的度量方法以及进行内生性检验，对本文模型进行稳健性检验，回归结果不变。（4）在异质性研究部分，分别采用分区域和分股权所有制对模型进一步研究，丰富了研究结果。最后，本文根据研究结果，从企业、税收征管部门和负责数字经济建设的政府部门分别提出相关建议。

In recent years, the digital economy has developed rapidly, accounting for an increasing proportion of GDP and playing an increasingly important role in economic development. The development of the digital economy will not only promote the transformation and upgrading of economic development modes, but also affect the economic behavior of enterprises, such as tax avoidance. On the one hand, in the process of development, the digital economy has increased the space for corporate tax avoidance, making enterprises perceive more tax avoidance opportunities, thereby increasing corporate tax avoidance behavior. On the other hand, the tax collection and management system will be continuously upgraded with the development of the digital economy, thus preventing enterprises from tax avoidance. The main content of this paper is whether the development of the digital economy will strengthen the tax avoidance behavior of enterprises or effectively restrain it. In addition, as an internal supervision and management mechanism of enterprises, internal control can mobilize the enthusiasm of enterprises and improve their operational efficiency; On the other hand, it controls the operational risks of enterprises and ensures the legal and compliant operation of enterprises. The implementation of internal controls determines whether compliance or profit is the primary motivation of enterprises. Based on the profit and compliance motives, this paper explores the moderating role played by internal controls in the impact of the digital economy on tax avoidance. In this context, this paper discusses the influence of digital economy on tax avoidance of enterprise, takes internal control as a regulating variable, makes empirical analysis by establishing models, draws corresponding research conclusions and puts forward focused suggestions, which is of great significance for developing the digital economy and restraining tax avoidance of enterprises.

By combing and summarizing the existing literature, this paper explores the influence relationship between digital economy, internal control and tax avoidance, and makes theoretical analysis and research hypotheses. In terms of empirical evidence, this paper uses the panel data of 30 provinces and their enterprises in China from 2015 to 2021 as samples, and constructs models for empirical analysis. The results show that: (1) The development of digital economy can significantly inhibit corporate tax avoidance. (2) Internal control plays a negative regulating role between the digital economy and corporate tax avoidance. In other words, when the digital economy inhibits the degree of enterprise tax avoidance, internal control will negatively affect the relationship between the two, that is, play a negative regulating role. (3) The robustness test was carried out by excluding special samples, changing the digital economy and tax avoidance measurement methods and doing endogenous testing, and the regression results remained unchanged. (4) In the heterogeneity research part, the models were further studied using sub-regional and sub-ownership systems, which enriched the research results. Finally, based on the research results, this paper puts forward relevant suggestions from enterprises, tax collection and administration departments and government departments responsible for the construction of digital economy.