Self-execution of tax means that the tax authorities has the power to collect tax,and take direct measures to force the taxpayers to pay tax when the taxpayers refuse to fulfill their tax obligations on thesufficient amount.
所谓税收之债的自力执行,是指税务机关行使征税职权,遇有纳税人拒不履行按期足额纳税义务时,税务机关可以直接采取强制措施迫使纳税人履行纳税义务。
参考来源 - 论税收之债的自力执行·2,447,543篇论文数据，部分数据来源于NoteExpress
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