In DITA XML, anchor elements play a crucial role in creating internal links within a document. These links connect different parts of the content, allowing readers to navigate seamlessly. The anchor element, often marked by the <anchor> tag, defines the source of the link, which can be referenced by other elements within the same topic or across topics in the document.

Here’s an example of how anchor elements are used to create internal links in DITA:

<!-- Example: Anchor Elements for Internal Links -->
<p>In this example, we are discussing DITA XML basics.</p>
<anchor id="topic-authoring" />
<p>To learn more about topic-based authoring, please refer to <xref href="#topic-authoring" />.</p>

In the example above, the <anchor> element is used to create an anchor point with the “topic-authoring” ID. Later in the document, the <xref> element references this anchor by its ID, creating an internal link. This method allows readers to jump to the relevant section within the same topic or another topic.