内容摘要：

本文认为税收流失是经济现象在税收领域的反映，体现的是纳税人采取各种手段与税务机关的博弈过程。由此，引入博弈论的方法，并提出应对思路，以期对加强税收管理工作起到一定的积极作用。

关键词：税收流失　博弈论　纳什均衡

abstract：starting with the theory and definition of tax revenue loss,this paper combines game theory with the analysis of factors of tax revenue loss.it also brings forward some suggestions to improve tax administration and combat against tax revenue loss.

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