||This thesis deals with the impact of smoking on the public finance of the Czech Republic. In the first part is described the prevalence of smoking in the Czech Republic. Then follows the static analysis of the situation in the year 2002. In the second part is the analysis of the influence of smoking on the public health budget. The third part deals with the impact of smoking on the retirement age and the pension system. In the final part is described the cigaretce consumption in time and the excise tax revenues from tobacco. Partial results are agregated and than compared with the average expanses on the non-smoker during his lifetime.