I may cause a bit of a stir with this. I break around 50 animals a year and I use a very gentle method, similar to what has been mentioned already. BUT once every second year or so I get a nasty one. By nasty I mean something that will charge like a bullfighting bull when you enter the pen, or one that unfortunately learns it can get away.
To deal with the charging there are several methods I have used because the animals are all different. If he is charging out of fear I try tying him to a rail really tightly and putting my hand on his head, between his eyes and leaving it there no matter what. They snort and carry on, but sometimes will calm down.
If that doesn't work I put a halter on the steer and have two people, one on either side of me, with bits of poly pipe. As he goes to charge, they crack him as hard as the can on the head. This also works for animals who put their head down and bolt.
If he still charges, I put a bull ring through the nose. Wait a couple weeks for it to heal, then take him for a walk and rip up hard on the nose ring.
With the animals which learn to get away, I know this might cause a stir but yes I use a tractor. But please understand I only do it in the most extreme cases. First you have to make a special bar that fits onto the tractor, ours goes on the three point linkage, and swivels so nothing can get wound round it. It also has rings welded on to tie to. We tie the difficult animal on the left, and a quiet one on the right. Then, as the driver slowly drives off, we have someone walking next to the animal so it thinks its being led, and someone behind to make sure the animal keeps moving.
Unfortunately I have had to deal with some nasty animals in the past, but all of them are breakable. Good luck!