My thesis project aims to examine how behavioural economics is a valuable reference tool in the taxation field. From the theoretical point of view, behavioural economics's evolution over the years, the differences with the standard method, and the most prominent theories are explained and analyzed. Subsequently, I intend to show the role of behavioural economics on taxation, with particular reference to tax compliance, tax salience and, most prominently, corrective taxation on tobacco. I consider the problem of this "unhealthy vice" particularly relevant in our society. The goal here is to understand how behavioural economics could be beneficial when creating tax policies to reduce the consumption of goods that cause negative externalities, such as cigarette consumption. In addition, understand how behavioural insights could modify the traditional corrective taxation model on tobacco, focusing on the concept of internalities, and comprehend how smokers' behaviour is affected by cognitive biases that cause self-control problems. Finally, a survey is developed among cigarette smokers and former smokers in the Czech Republic to examine their behaviour and actual perception of corrective taxation. The main literature of reference consists of scientific papers published in international journals.