{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,7,13]],"date-time":"2026-07-13T14:20:50Z","timestamp":1783952450822,"version":"3.55.0"},"reference-count":28,"publisher":"European Publishing","issue":"July","license":[{"start":{"date-parts":[[2026,7,13]],"date-time":"2026-07-13T00:00:00Z","timestamp":1783900800000},"content-version":"vor","delay-in-days":0,"URL":"https:\/\/creativecommons.org\/licenses\/by\/4.0\/"},{"start":{"date-parts":[[2026,7,13]],"date-time":"2026-07-13T00:00:00Z","timestamp":1783900800000},"content-version":"am","delay-in-days":0,"URL":"https:\/\/creativecommons.org\/licenses\/by\/4.0\/"},{"start":{"date-parts":[[2026,7,13]],"date-time":"2026-07-13T00:00:00Z","timestamp":1783900800000},"content-version":"tdm","delay-in-days":0,"URL":"https:\/\/creativecommons.org\/licenses\/by\/4.0\/"}],"content-domain":{"domain":["www.tobaccopreventioncessation.com"],"crossmark-restriction":false},"short-container-title":["Tob. Prev. Cessation"],"DOI":"10.18332\/tpc\/221526","type":"journal-article","created":{"date-parts":[[2026,7,13]],"date-time":"2026-07-13T13:37:29Z","timestamp":1783949849000},"page":"1-10","update-policy":"https:\/\/doi.org\/10.18332\/tpc\/crossmarkpolicy","source":"Crossref","is-referenced-by-count":0,"title":["Taxing tobacco for better health and higher public revenues: A simulation-based analysis from Serbia"],"prefix":"10.18332","volume":"12","author":[{"ORCID":"https:\/\/orcid.org\/0000-0002-0676-4787","authenticated-orcid":true,"given":"Olivera","family":"Jovanovi\u0107","sequence":"first","affiliation":[],"role":[{"vocabulary":"crossref","role":"author"}]},{"ORCID":"https:\/\/orcid.org\/0000-0002-1717-2066","authenticated-orcid":true,"given":"Jovan","family":"Zubovi\u0107","sequence":"additional","affiliation":[],"role":[{"vocabulary":"crossref","role":"author"}]},{"ORCID":"https:\/\/orcid.org\/0009-0000-8900-3811","authenticated-orcid":false,"given":"Jovana","family":"Strizovi\u0107","sequence":"additional","affiliation":[],"role":[{"vocabulary":"crossref","role":"author"}]}],"member":"7717","published-online":{"date-parts":[[2026,7,13]]},"reference":[{"key":"ref-1871812","unstructured":"World Health Organization. WHO global report on trends in prevalence of tobacco use 2000\u20132024 and projections 2025\u20132030. https:\/\/www.who.int\/publications\/i\/item\/9789240116276. Published October 6, 2025. Accessed February 24, 2026."},{"key":"ref-1871813","unstructured":"Zubovi\u0107 J, Vladisavljevi\u0107 M, \u0110uki\u0107 M, et al. Survey of tobacco products consumption in Southeastern Europe (STC-SEE). Institute of Economic Sciences; 2019. Available at: http:\/\/dcs.ien.bg.ac.rs\/61\/. Accessed January 28, 2026."},{"key":"ref-1871814","doi-asserted-by":"publisher","DOI":"10.1136\/tc-2022-057727"},{"key":"ref-1871815","unstructured":"Zubovi\u0107 J, Vukmirovi\u0107 V, Jovanovi\u0107 O. Tobacco taxation in Eastern Europe \u2013 landscape study. Institute of Economic Sciences; 2026. https:\/\/ien.bg.ac.rs\/cms_upload\/pages\/files\/8635_wiiw_hepa_research_study_3.pdf. Accessed February 24, 2026."},{"key":"ref-1871816","doi-asserted-by":"publisher","DOI":"10.1111\/j.1749-6632.2011.06202.x"},{"key":"ref-1871817","unstructured":"World Health Organization. WHO Framework Convention on Tobacco Control. Geneva, Switzerland: WHO; 2003. Available at: https:\/\/iris.who.int\/handle\/10665\/42811. Accessed January 30, 2026."},{"key":"ref-1871818","doi-asserted-by":"publisher","DOI":"10.1136\/tobaccocontrol-2011-050417"},{"key":"ref-1871819","doi-asserted-by":"publisher","DOI":"10.18332\/tpc\/172656"},{"key":"ref-1871820","unstructured":"Institute of Public Health of Serbia; Statistical Office of the Republic of Serbia. The 2019 Serbian National Health Survey. Belgrade, Serbia; 2021. Available at: https:\/\/www.stat.gov.rs\/en-US\/vesti\/20210429-istrazivanje-zdravlja-stan\/?s=1810. Accessed January 29, 2026."},{"key":"ref-1871821","unstructured":"World Health Organization. Serbia 2013: Global Youth Tobacco Survey (GYTS) Fact Sheet (Ages 13\u201315). Updated July 31, 2015. Available at: https:\/\/www.who.int\/publications\/m\/item\/2013-gyts-fact-sheet-serbia . Accessed January 29, 2026."},{"key":"ref-1871822","unstructured":"Zubovi\u0107 J, Vladisavljevi\u0107 M. Impact of tobacco excise increases on cigarette consumption and government revenues in Southeastern Europe countries. Institute of Economic Sciences; 2019. Available at: https:\/\/eprints.uklo.edu.mk\/id\/eprint\/7603\/1\/Regional-report-2019.pdf. Accessed January 30, 2026."},{"key":"ref-1871823","doi-asserted-by":"publisher","DOI":"10.1007\/s11151-006-0016-6"},{"key":"ref-1871824","unstructured":"National Bank of Serbia. Average annual exchange rate of the dinar (RSD) against the euro (EUR) for 2023. https:\/\/www.nbs.rs\/export\/sites\/NBS_site\/documents\/statistika\/ino_ekonomski_odnosi\/SBEOI11.xlsx. Accessed February 26, 2026."},{"key":"ref-1871825","unstructured":"Borovi\u0107 Z, Mi\u0107i\u0107 Lj, Gligori\u0107 D, Preradovi\u0107 Kulovac D. Bosnia and Herzegovina tobacco excise tax modeling. Economics for Health Working Paper; 2023. Available at: https:\/\/www.economicsforhealth.org\/files\/research\/857\/ubl-wp-tax-modeling-approved-md.pdf. Accessed January 28, 2026."},{"key":"ref-1871826","doi-asserted-by":"publisher","DOI":"10.1136\/tobaccocontrol-2021-056876"},{"key":"ref-1871827","unstructured":"\u0110uki\u0107 M, Jovanovi\u0107 O, Vladisavljevi\u0107 M, Jolovi\u0107 N, Zubovi\u0107 J. Tobacco tax avoidance and evasion in Serbia, 2019. Institute of Economic Sciences; 2021. Available at: https:\/\/ien.bg.ac.rs\/cms_upload\/pages\/files\/8547_6_tobacco_tax_avoidance_and_evasion_in_serbia__2019_(2021).pdf. Accessed January 30, 2026."},{"key":"ref-1871828","unstructured":"Vladisavljevi\u0107 M, \u0110uki\u0107 M, Zubovi\u0107 J, Jovanovi\u0107 O, Jolovi\u0107, N. (2021). Tobacco Tax Evasion in Southeastern Europe: Tax Evasion Prevalence and Evasion Determinants. Institute of Economic Sciences, Belgrade, Serbia. https:\/\/ien.bg.ac.rs\/cms_upload\/pages\/files\/8552_11_regional_study_tobacco_tax_evasion_in_see_countries_(2021).pdf Accessed April 04, 2026."},{"key":"ref-1871829","doi-asserted-by":"publisher","DOI":"10.1093\/ntr\/ntae175"},{"key":"ref-1871830","unstructured":"International Agency for Research on Cancer. IARC Handbooks of Cancer Prevention. Volume 14: Effectiveness of Tax and Price Policies for Tobacco Control. Lyon, France: International Agency for Research on Cancer; 2011:201\u2013258. https:\/\/publications.iarc.who.int\/Book-And-Report-Series\/Iarc-Handbooks-Of-Cancer-Prevention\/Effectiveness-Of-Tax-And-Price-Policies-For-Tobacco-Control-2011 . Accessed April 04, 2026."},{"key":"ref-1871831","doi-asserted-by":"publisher","DOI":"10.2471\/BLT.15.164707"},{"key":"ref-1871832","doi-asserted-by":"publisher","DOI":"10.1371\/journal.pone.0264757"},{"key":"ref-1871833","unstructured":"Doherty J. Increasing tax revenue and its impact on financing public health care in South Africa. RESYST Working Paper No. 6. University of the Witwatersrand; 2014. Available at: https:\/\/assets.publishing.service.gov.uk\/media\/57a089fae5274a27b2000363\/Working-paper-6.pdf . Accessed January 30, 2026."},{"key":"ref-1871834","doi-asserted-by":"publisher","DOI":"10.1093\/ntr\/ntaa178"},{"key":"ref-1871835","doi-asserted-by":"publisher","DOI":"10.1111\/j.1360-0443.2010.03192.x"},{"key":"ref-1871836","doi-asserted-by":"publisher","DOI":"10.1002\/hec.972"},{"key":"ref-1871837","doi-asserted-by":"publisher","DOI":"10.1093\/ntr\/ntab210"},{"key":"ref-1871838","doi-asserted-by":"publisher","DOI":"10.1136\/tc.2010.038786"},{"key":"ref-1871839","doi-asserted-by":"publisher","DOI":"10.1093\/ntr\/ntac017"}],"container-title":["Tobacco Prevention &amp; Cessation"],"original-title":[],"link":[{"URL":"https:\/\/www.tobaccopreventioncessation.com\/pdf-221526-142376","content-type":"application\/pdf","content-version":"vor","intended-application":"text-mining"},{"URL":"https:\/\/www.tobaccopreventioncessation.com\/pdf-221526-142376","content-type":"unspecified","content-version":"vor","intended-application":"similarity-checking"}],"deposited":{"date-parts":[[2026,7,13]],"date-time":"2026-07-13T13:37:31Z","timestamp":1783949851000},"score":1,"resource":{"primary":{"URL":"https:\/\/www.tobaccopreventioncessation.com\/Taxing-tobacco-for-better-health-and-higher-public-revenues-A-simulation-based-analysis,221526,0,2.html"}},"subtitle":[],"short-title":[],"issued":{"date-parts":[[2026,7,13]]},"references-count":28,"journal-issue":{"issue":"July","published-online":{"date-parts":[[2026]]}},"alternative-id":["221526"],"URL":"https:\/\/doi.org\/10.18332\/tpc\/221526","relation":{},"ISSN":["2459-3087"],"issn-type":[{"value":"2459-3087","type":"electronic"}],"subject":[],"published":{"date-parts":[[2026,7,13]]},"assertion":[{"value":"Research paper","name":"content_type","label":"Content type","group":{"name":"content_type"}},{"value":"Yes","name":"peer_reviewed","label":"Peer Reviewed","group":{"name":"peer_review","label":"Peer review"}},{"value":"Double blind","name":"review_process","label":"Review Process","group":{"name":"peer_review","label":"Peer review"}},{"value":"3 March 2026","name":"received","label":"Received","group":{"name":"publication_history","label":"Publication history"}},{"value":"6 May 2026","name":"accepted","label":"Accepted","group":{"name":"publication_history","label":"Publication history"}},{"value":"13 July 2026","name":"published","label":"Published","group":{"name":"publication_history","label":"Publication history"}},{"value":"\u00a9 2026 Jovanovi\u0107 et al.","name":"copyright","label":"Copyright","group":{"name":"copyright_and_licensing","label":"Copyright and licensing"}},{"value":"This is an open access article distributed under the Creative Commons Attribution License (CC\u2011BY\u00a04.0), which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited and its authors credited.","name":"license","label":"License","explanation":{"URL":"https:\/\/creativecommons.org\/licenses\/by\/4.0\/"},"group":{"name":"copyright_and_licensing","label":"Copyright and licensing"}}]}}