Abstract: This article empirically examined the relationship among internal control,tax avoidance and firm value using listed companies data in China from 2012 to 2019.The results show that aggressive tax avoidance negatively affected firm value. High quality internal control inhibited aggressive tax avoidance. Internal control played a positive mediation role in tax avoidance and firm value nexus. The policy implication is that attach more importance to internal control quality, balance the cost and benefit of tax avoidance at micro level, and tax code should be perfectly made up, and the external inspection should be in place at macro level.

Key words: tax avoidance, internal control, firm value