This work examines the implementation of the measures of assurance of the tax obligation execution and the procedures of the exaction of the back taxes under the tax administration law in Lithuania.

• 公法上金钱给付义务之强制执行制度，系指人民基于特定原因，对行政主体负担之行政法上金钱给付义务而逾期不履行时，由行政主体依法对人民财产强制执行，以实现该公法上金钱给付义务之执行程序。