Abstract:Under the background of digital revolution, the significance and function of media acting as the carrier of network governance is more prominent. Using China’s A share listed companies from 2007 to 2016 as the research sample, this paper investigates the corporate governance effect of media supervision from the perspective of corporate tax avoidance behavior. It is found that media supervision has a significant inhibitory effect on corporate aggressive tax avoidance. The more media attention, the less aggressive corporate tax avoidance. To distinguish the information environment of a company, this inhibiting effect is mainly reflected in the companies with poor internal control quality and low information transparency, while there is no significant influence in the companies with high internal control quality and information transparency. The discovery of this article affirms the positive role of the media supervision in restraining tax avoidance. At the same time, this paper brings media supervision which is important external governance mechanism, and internal information environment into the analytical framework of firm tax avoidance, which is to inhibit the opportunism tendency of corporate management and governance for radical tax avoidance, and undoubtedly it has an important theoretical and practical significance.