Tax compulsion is an indispensable component of administrative compulsion.
税务行政强制是行政强制不可或缺的组成部分。
参考来源 - 论我国税务行政强制的立法完善·2,447,543篇论文数据，部分数据来源于NoteExpress
"Administrative compulsion" is an important and focused issue in the study of the administrative law field of our country.
“行政强制”，是我国行政法学界研究的一个重点和焦点问题。
Although administrative compulsion requires strict implementation of law, it by no means implies the loss of "the right of free judgment" of the administrative subject.
行政强制尽管必须严格依法行事，但这并不意味着行政主体“自由裁量权”的丧失。
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