Actual problems of ensuring discharge of duty on payment of the customs duties, taxes

In article the questions connected with ensuring discharge of duty on payment of the customs duties, taxes are considered, definition of the concept "ensuring discharge of duty on payment of the customs duties, taxes" is offered; the theoretical base applied in the field of this concept, its entity and the mechanism of collecting the customs duties, taxes of the Russian Federation is analyzed; solutions of current problems of collecting duties, taxes with use of the analysis of activity of customs authorities are given.