"The risk of damage from tobacco products is constantly increasing, and it is almost impossible to avoid it. The production of tobacco products has some positive economic effects, but it is mostly associated with negative health, social and environmental consequences. According to statistical data for the Republic of Croatia, smoking starts very early, and a large proportion of smokers are in the younger generation. For a tobacco control strategy to be effective, and for smoking to become socially unacceptable, a number of key elements must work together. This process has already begun, with many smokers consciously choosing to quit smoking in certain private rooms or in front of the children. The impact on health and mortality caused by smoking is most evident in middle and old age, however, the habit is most often acquired and established much earlier and therefore young people are the primary target group in which it is necessary to try to reduce the emergence of new smokers or to help them get rid of this harmful habit. To prevent people from starting to use tobacco requires a coordinated activity that includes a partnership approach of the state, non-governmental organizations, local communities and entrepreneurs through reducing the influence of the promotion of tobacco and related products, raising awareness of the effects of tobacco smoke on the health of smokers and non-smokers - through public information and education and limiting availability tobacco and related products to minors and young people. Prohibition of smoking in publicly accessible spaces is a matter of personal freedom of the individual. In the spirit of liberalism, solutions should be defined that do not limit personal freedom. Smokers should therefore retain the freedom to smoke in private spaces and open public spaces, and non-smokers the conditions to be protected from tobacco smoke that turns them into passive smokers in indoor publicly accessible spaces, including bars, cafes and clubs. I believe that with this, the number of smokers would also decrease, or at least consumption would decrease, as we can see from the examples of other countries. Excise duty on tobacco and tobacco products plays a big role here. However, with the increase in excise duty, the black market is also increasing, so the state must be especially careful when imposing higher excise duties, and tighten customs control measures and international cooperation in the fight against excise evasion. Excise duties are introduced due to the need for generous and constant income (fiscal), as well as social, health, environmental and other reasons (non-fiscal). As a rule, excise taxation is based on clear and simple taxation criteria, it implies simple tax collection with low administrative costs and narrowed scope for tax evasion, in addition to the fact that the number of excise payers is relatively small and easily determinable. Excise taxation also includes a system of taxation which, in an easily enforceable manner, in addition to fiscal ones, should achieve certain non-fiscal, i.e. general interests and specific public benefits, such as protection and preservation of the environment and nature, health protection and general promotion of general and specific public health interests, contribution to the creation of a stimulating environment for achieving savings in the consumption of natural and other resources of special general or strategic interest. Excise duties can also be introduced to include progressivity into the tax system, such as taxing luxury goods that are mainly consumed by high-income individuals. Products that are subject to excise taxation are such products whose demand is relatively inelastic (alcohol, tobacco, energy products), that is, the introduction of excise duties and the rise in prices of these products will not significantly affect the reduction of their consumption. Revenues from excise duties, in most states, are used to finance the budget of the central government. The Republic of Croatia follows the same example, and excise duties, as well as special taxes, are an important income of the state budget".