https://scientiaetpraxis.amidi.mx/index.php/sp <p class="" data-start="264" data-end="666"><strong data-start="264" data-end="286">Scientia et PRAXIS</strong> is a multidisciplinary, open-access scientific journal published by the <em data-start="359" data-end="428">Academia Mexicana de Investigación y Docencia en Innovación (AMIDI)</em>, a non-profit academic institution registered with Mexico’s National Registry of Institutions and Enterprises in Science and Technology (<strong>RENIECYT-SECIHTI, No. 2200092</strong>) and listed in the National Registry of Publishers (INDAUTOR), Mexico.</p> <h4 class="" data-start="668" data-end="694"><strong data-start="673" data-end="692">Focus and Scope</strong></h4> <p class="" data-start="695" data-end="989">The journal publishes original research centered on innovation for sustainable development, addressing its technological, social, economic, and environmental dimensions. It promotes the articulation between theory (<em data-start="910" data-end="920">Scientia</em>) and practice (<em data-start="936" data-end="944">Praxis</em>), emphasizing seven strategic thematic axes:</p> <ul data-start="991" data-end="1181"> <li class="" data-start="991" data-end="1020"> <p class="" data-start="993" data-end="1020">Organizational innovation</p> </li> <li class="" data-start="1021" data-end="1043"> <p class="" data-start="1023" data-end="1043">Applied technology</p> </li> <li class="" data-start="1044" data-end="1066"> <p class="" data-start="1046" data-end="1066">Social development</p> </li> <li class="" data-start="1067" data-end="1095"> <p class="" data-start="1069" data-end="1095">Transformative education</p> </li> <li class="" data-start="1096" data-end="1116"> <p class="" data-start="1098" data-end="1116">Entrepreneurship</p> </li> <li class="" data-start="1117" data-end="1134"> <p class="" data-start="1119" data-end="1134">Public policy</p> </li> <li class="" data-start="1135" data-end="1181"> <p class="" data-start="1137" data-end="1181">Artificial intelligence for sustainability</p> </li> </ul> <h4 class="" data-start="1183" data-end="1240"><strong data-start="1188" data-end="1238">Editorial Ethics and International Commitments</strong></h4> <p class="" data-start="1241" data-end="1520"><em data-start="1241" data-end="1261">Scientia et PRAXIS</em> adheres to internationally recognized principles of transparency and editorial best practices, in alignment with the <strong data-start="1379" data-end="1394">Oslo Manual</strong> (OECD, 2005; 2018), the <strong data-start="1419" data-end="1449">United Nations 2030 Agenda</strong>, and open science frameworks such as <strong data-start="1487" data-end="1495">BOAI</strong>, <strong data-start="1497" data-end="1505">I4OC</strong>, and <strong data-start="1511" data-end="1519">DORA</strong>.</p> <h4 class="" data-start="1522" data-end="1560"><strong data-start="1527" data-end="1558">Accessibility and Inclusion</strong></h4> <p class="" data-start="1561" data-end="1813">Each article (in PDF and EPUB formats) includes accessible videos featuring AI-generated audiovisual narratives, specifically designed to support individuals with visual or hearing impairments, thus reinforcing the journal’s inclusive academic mission.</p> <h4 class="" data-start="1815" data-end="1854"><strong data-start="1820" data-end="1852">Reader Community Interaction</strong></h4> <p class="" data-start="1855" data-end="1964">The journal offers open communication channels that enhance its participatory editorial model. These include:</p> <ul data-start="1966" data-end="2086"> <li class="" data-start="1966" data-end="1989"> <p class="" data-start="1968" data-end="1989">Facebook, Instagram</p> </li> <li class="" data-start="1990" data-end="2056"> <p class="" data-start="1992" data-end="2056">Email: <a rel="noopener" data-start="1999" data-end="2034">editorial@scientiaetpraxis.amidi.mx</a> | <a rel="noopener" data-start="2037" data-end="2054">contacto@amidi.mx</a></p> </li> <li class="" data-start="2057" data-end="2086"> <p class="" data-start="2059" data-end="2086">WhatsApp: +52-33-26264422</p> </li> </ul> <p class="" data-start="2088" data-end="2210">These platforms enable the submission of comments, reactions, suggestions, and direct interaction with the editorial team.</p> <h4 class="" data-start="2212" data-end="2265"><strong data-start="2217" data-end="2263">Editorial Office and Institutional Contact</strong></h4> <ul data-start="2266" data-end="2502"> <li class="" data-start="2266" data-end="2382"> <p class="" data-start="2268" data-end="2382">Postal address: Av. Lázaro Cárdenas 3454 int. 6, Jardines de los Arcos, C.P. 44500, Guadalajara, Jalisco, Mexico.</p> </li> <li class="" data-start="2383" data-end="2413"> <p class="" data-start="2385" data-end="2413">Office Telephone: +52-33-3560-7860</p> </li> <li class="" data-start="2414" data-end="2458"> <p class="" data-start="2416" data-end="2458">Institutional WhatsApp: +52-33-26264422</p> </li> <li class="" data-start="2459" data-end="2502"> <p class="" data-start="2461" data-end="2502">eMail: <a rel="noopener" data-start="2482" data-end="2500">direccion@amidi.mx</a></p> </li> </ul> Academia Mexicana de Investigación y Docencia en Innovación (AMIDI) en-US Scientia et PRAXIS 2954-4041 https://scientiaetpraxis.amidi.mx/index.php/sp/article/view/227 <p><strong>Context. </strong>This review analyzes recent studies (2019–2024) on the persistent public health crisis caused by smoking, especially in low- and middle-income countries such as Mexico, where poverty exacerbates its impact. Current health effects are examined according to the use of tax revenues, the impact of updating taxes with inflation, cessation rates, and variation in consumption with new socioeconomic evidence.</p> <p><strong>Problem. </strong>Tobacco use in Mexico remains inelastic, perpetuating health and economic burdens for low-income families and increased consumption among the wealthiest. This generates secondary poverty, where incomes fall below the poverty line after spending on tobacco.</p> <p><strong>Purpose.</strong> This study seeks to promote greater equity and sustainability in the country's public health system, providing evidence based on a multidisciplinary and innovative approach to strengthen fiscal policies on tobacco.</p> <p><strong>Methodology</strong>. Our primary objective was to analyze the effectiveness and implications of tobacco taxation policies between 2019 and 2024 due to fiscal policy changes in the current government. We conducted the literature search through PubMed, utilizing <strong>VosViewer</strong> software.</p> <p><strong>Theoretical and Practical Findings.</strong> In the theoretical field, it combines health economics, behavioral economics, and fiscal policy to analyze tax equity and impact on health. In practice, it provides evidence to design taxes that reduce consumption, increase incomes and improve public health, aligning with Sustainable Development Goals (<strong>SDGs)</strong> <strong>3 </strong>(Good health and well-being) and <strong>10</strong> (Reduced inequalities).</p> <p><strong>Originality based on a multidisciplinary approach that promotes innovation for sustainable development.</strong> This work integrates health economics, behavioral economics, and fiscal policy, aligning with the guidelines of the Oslo Handbook on innovation in public policy. The combination of these approaches allows for a more comprehensive assessment of the economic and social impact of tobacco taxes, offering new tools for the formulation of effective and sustainable public policies.</p> <p><strong>Conclusions and limitations. </strong>This literature review provides a timely update for decision-making studies and offers relevant insights for academia and policymakers. The COVID-19 health crisis deprioritized the treatment of tobacco-related illnesses like lung cancer and acute myocardial infarction, among fifty other diseases, potentially affecting data from 2020–2021.</p> Frida Guadalupe Atondo-García Luis Huesca-Reynoso Linda Llamas-Rembao Copyright (c) 2025 Frida Guadalupe Atondo-García, Luis Huesca-Reynoso, Linda Llamas-Rembao https://creativecommons.org/licenses/by-nc/4.0 2025-03-30 2025-03-30 5 09 1 25 10.55965/setp.5.09.a1