Special taxes are an essential component for every country, and they are among the simplest to implement while also contributing directly to the state budget. Their operation is regulated by specific laws, outlining who regulates them, how they are regulated, and the quantity based on the items we buy, import, transport, process, or produce (such as alcohol, tobacco products, and tobacco). These laws also specify how such taxes are applied and how much they are taxed. Special taxes are not only crucial for the state but also for society, as they support the welfare of the country and the ability to finance essential services that are vital for the functioning of a modern state. It is important to note that taxes are a form of compulsory contribution that citizens are obligated to pay to the state without any direct compensation. Even though most citizens dislike paying taxes, they are legally required to do so. Additionally, special taxes serve not only the interests of the state but also those of society, with a focus on environmental protection and the health of individuals. The goal, aside from ensuring that the state can function properly and maintain sufficient resources, given that taxes account for 90% of the Croatian national budget, is also to promote and maintain the health of individuals within the country.