The fiscal policy had been a useful tool for an effective smoking control. During the two first decades from the present century, several countries had adopted several fiscal measures showing an effective smoking control. [1- 4]^. Health professionals related with the smoking control need research the fiscal policy incidence over the smoking behavior. For that it is important that these professionals understand:    

1. The cigarettes and tobacco domestic market behavior´s. [5]
2. The self importance from the cigarettes and tobaccos consumption for each smoker.[6]
3. The smoking incidence over the fiscal account. [7]
4. The best fiscal authority’s role in the smoking control. [8]
5. The useful from the fiscal policies agree to the smoking epidemiologic step. [9]
6. Experiences from others societies where were applied effective fiscal policies in the smoking control. [10-12].

These subjects have a strong supporting in the Health Economy. However, much health professional related with the smoking control haven´t sufficient academic formation in economic subjects, especially in the fiscal policy useful for the smoking control. [13]. the postgraduate education may contribute to solve these capacitating needs. The available from a postgraduate course about the fiscal policy for the smoking control should be an opportune capacitating form for health professionals related with the smoking control.

To design a postgraduate course about the fiscal policy useful in the smoking control for health professionals.

Were used the inductive – deductive and the comparative as theorical methods. As empiric method was used the bibliographic research

According to the previous elements identified the suggested course related subjects as shows the following table.

The first subject is about the behavior of the domestic market for cigarettes and tobaccos. In this case the professor must emphasize in the detailed description of consumption and price behavior and the relation between cigarettes and tobacco from different trade market. 14 .The second subject is supported by the previous. In this case the professor must focus the attention in the relevance from the personal spends on cigarettes and tobaccos respect to others products. The subject must appoint to describe how much important is the tobacco products for smokers. 6

The third subject is about the smoking fiscal space in the national economy. This subject must focus the attention of the smoking impact over the fiscal account. In this subject the professor must appoint to the smoking behavior given a particular fiscal policy. 15 The fourth subject focuses the attention in the fiscal authorities role in the smoking control. In this case the professor must describe in general terms the best taking decision process from the fiscal authorities for a better smoking control. 16. The fifth subject introduce a discussion about the better use from tributaries and no – tributaries policies for the smoking control. In this subject the professor must raise the relation between the smoking epidemiologic step and the use of fiscal policies for the best smoking control. 17. The sixth and last subject shows several examples of tributary policy for the smoking control. In this subject the professor must raise the good and bad results from each fiscal policy analyzed. The suggested course has the particularity of be contextualized agree to general learning needs from health professionals related to the smoking economic control. The course has the characteristic that each subject is supported by the previous. Thus the course carries by a logic sequence to straight the learning process.

Was designed a postgraduate course about the fiscal policy useful in the smoking control for health professionals related with the smoking economic control. The course is agreed to general learning needs from health professionals related to the smoking economic control.

1. Veena JH, Narayanan BG, Wadhwa D, Tesche J. Economic and environmental effects of reduction in smoking prevalence in Tanzania. Tobacco Control. 2020; 29:24-28.
2. Wamamili BM, Garrow AP. Have higher cigarette taxes in the United States discouraged smoking? A review of data from 1999-2013. Tobacco Prevention & Cessation.  2017; 15.  
3. child MG, Nigar Nargis, Edouard Tursan d’Espaignet. Global economic cost of smoking-attributable diseases Tobacco Control. 2018; 27:58-64.
4. Hirono KT, Smith KE. Australia’s $40 per pack cigarette tax plans: the need to consider equity. Tobacco Control 2018; 27:229-233.
5. Valdivia CG. Consumo de tabaco: Algunos antecedentes epidemiológicos. Revista Chilena de Enfermedades 2017; 33: 176-179
6. Sanchez Gonzalez E., Fernandez Hernandez F. Personal spend on cigarettes and tobaccos in Cuba from 2013 to 2016. Clinical Reviews and Clinical Trials. 2020; 2.
7. Gonzalez ES, Hernandez F. The smoking fiscal space in Cuba. Journal of Clinical and Medical Research. 2019; 1:1-5.
8. Sanchez Gonzalez E., Fernández Hernández F. El rol de la autoridades fiscales en el control del tabaquismo. Revista de Ciencias Medicas de Pinar del Río. 2017; 21:362-367.
9. Sanchez Gonzalez E., Fernandez Hernandez F. The fiscal policy and the smoking control in Cuba. Journal of Clinical Research and Reports. 2020; 2.
10. Kelly Buettner-Schmidt, Donald R. Miller, Brody Maack. Disparities in Rural Tobacco Use, Smoke-Free Policies, and Tobacco Taxes. Western Journal of Nursing Research 2019; 41:1184-1202.
11. Delaney L. The Impact of Smoking on Healthcare Provision. International Journal of Nursing & Clinical Practices. 2017, 4: 258.
12. Cher BP, Chen C, Yoong J. Prevalence-based, disease-specific estimate of the social cost of smoking in Singapore. BMJ Open. 2017; 7:014377.
13. Hernandez F, Gonzalez ES. Diploma Course: The Social Smoking Cost in the National Economy. A Necessary and Appliable Tool. HSOA Journal of Community Medicine and Public Health Care. 2019; 6.
14. Gonzalez ES, Hernandez F. General economic characterization of cigarette consumption in Cuba from 2011 to 2013. Revista del Hospital Psiquiátrico de La Habana. 2017.
15. Gonzalez ES, Hernandez F. Smoking control in the new Cuban economic model. Correo Cientifico Medico. 2018; 2:238-249
16. Hernandez F, Gonzalez SE. A postgraduate course for the decision taking in the Public Health context. J of Med Care Res and Rev. 2020; 03:413-416. 
17. Gonzalez SE. Fernandez Hernandez F. Brief Appointments about Fiscal Policy for the Smoking Control. J Clinical Research and Reports. 2020; 2.