This final paper addresses the special tax on alcohol and alcoholic beverages, an important fiscal policy instrument aimed at regulating consumption and increasing state revenue. The tax on alcohol has three key objectives: fiscal (revenue collection), health (reducing consumption), and social (reducing harmful effects). In Croatia, excise duties on alcohol are applied according to European Union regulations, with special rates for small producers of beer, wine, and spirits. The excise duty varies according to the alcohol content in the beverage. High excise duties serve as a tool to reduce alcohol abuse and alcohol-related illnesses. Scandinavian countries, like Finland, have the highest alcohol taxes due to high health and social costs, while Germany supports its beer industry with minimal rates. Harmonization within the EU enables the free movement of alcoholic products. In Croatia, small independent breweries and distilleries benefit from preferential tax rates, encouraging the development of small producers. The aim of the tax is not only revenue collection but also reducing costs associated with alcoholism, violence, and traffic accidents. Historically, taxes on alcohol have existed since ancient Egypt, and today they are an important part of modern fiscal systems.