1. Tobacco taxation in 7 Western Balkan countries, stakeholders and trends 
Jovan Zubović, PhD
Institute of Economic Sciences, Belgrade
Workshop on Tobacco Economics
for Central and Eastern Europe
Warsaw, 8-10May 2018

2. Project objectives The research The policy dialogue
includes 7 national research projects and 1 regional comparative study with a focus on the socio-economic effects of tobacco tax increases
 The policy dialogue
aims at putting tobacco taxation issues on the policy agenda in the region and producing recommendations that will result in sustainable and systemic policy impact

3. Research Area Albania Bosnia & Herzegovina Croatia Kosovo Macedonia
Montenegro
Serbia

4. Research group
Center for project management and enterpreneurship, Faculty of Economics, University of Banja Luka

5. Stakeholders Mapping Serbia Albania Montenegro Croatia
Bosnia & Herzegovina
Kosovo
Macedonia I P V
Policy makers
3,5 5 2
4,5
4,3
4,2 4
3,3
3,4
4,7
3,7
Industry
4,6 3
1,5
2,5
2,8
Researchers
2,3
1,7 1
2,9
2,4
Others
2,6
3,6
I – Interest in tobacco taxation policy, P – Power in tobacco taxation policy creation; V – Value (impact) on our project

6. Stakeholders MAP S K A S MK Policy makers Industry Researchers OthersMN C B K MK -
Power A MN C B K MK S
Policy makers Industry Researchers Others S A MN C K MK B S A MN C B K MK
Interest

7. Regional Map I P V Policy makers 4,1 3,4 Industry 3,8 2,7 2,6
Power
Interest I P V
Policy makers
4,1
3,4
Industry
3,8
2,7
2,6
Researchers
3,2
2,3
2,4
Others
3,6
2,5

8. Stakeholders’ power SER ALB MNE CRO B&H KS MKD Policy makers Mapped 34
SER
ALB
MNE
CRO
B&H KS
MKD
Policy makers
Mapped 34 38 33 26 48 36
Real
55-70
45-60 65
60-80
70-80
40-50
Desired 55 50
Industry 21 17 24 31 25 27
20-25
15-25 20
20-30 30 10
Researchers 19 22 18
2-10
5-15 5
0-10 15
Others 28
5-10

9. Exise rates Albania Kosovo B&H Montenegro Macedonia Croatia Serbia
YEAR 17 14 12
Specific exise (€ pp)
0,89
0,64
0,5
0,84
0,54
0,68
0,45
0,6
0,38
0,3
0,44
0,83
0,55
0,48
65,5 47 45
Ad Valorem excise % 42 32 35 36 33 34 37
Average duty rate % 10 15
VAT % 18 16 20
Total tax (% of retail)
66,6 64
61,2
65,6
64,4 69
72,9
67,7
63,2
79,5
73,5 75
73,9
69,8 68 80 76 72
78,5
73,7

10. Total tax % of retail price

11. Excise (in €) per 1000 cigarettes

12. Prevalence rates (2000, 2005,2010, 2012, 2015) Male Female
Source: WHO estimates

13. Thank you for attention !
tobaccotaxation.org