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Sugar-sweetened beverages: taxation evidence from seven European countries and recommendations for implementation in other EU regions
P. Semerád, P. Hospodková, M. Lamačová, V. Rogalewicz, O. Babuněk, M. Dobranschi
Jazyk angličtina Země Česko
Typ dokumentu časopisecké články
Digitální knihovna NLK
Zdroj
NLK
Free Medical Journals
od 2004
ProQuest Central
od 2009-03-01 do Před 6 měsíci
Medline Complete (EBSCOhost)
od 2006-03-01 do Před 6 měsíci
Nursing & Allied Health Database (ProQuest)
od 2009-03-01 do Před 6 měsíci
Health & Medicine (ProQuest)
od 2009-03-01 do Před 6 měsíci
Public Health Database (ProQuest)
od 2009-03-01 do Před 6 měsíci
ROAD: Directory of Open Access Scholarly Resources
od 1993
PubMed
39903599
DOI
10.21101/cejph.a8210
Knihovny.cz E-zdroje
- MeSH
- cukrem slazené nápoje * ekonomika MeSH
- daně * MeSH
- Evropská unie * MeSH
- lidé MeSH
- obezita prevence a kontrola MeSH
- Check Tag
- lidé MeSH
- Publikační typ
- časopisecké články MeSH
- Geografické názvy
- Evropa MeSH
OBJECTIVES: Higher-than-recommended sugar consumption (< 10% of total energy intake; WHO) leads to negative health impacts and the development of serious diseases. Sugar-sweetened beverages (SSBs) proved to be among the leading sources of free sugar intake, as they contain large amounts of added sugar. Our article aims to propose tax measures that will help change consumer behaviour and reduce SSBs consumption. METHODS: For a comparison of the forms of taxation, the experience of seven countries (Denmark, France, Hungary, Italy, Poland, Catalonia - Spain, and the UK) were analysed. The evolution of sugar consumption, consumption of sweetened drinks and obesity before and after the introduction and/or abolition of the sugar tax were reviewed. RESULTS: States that implemented a tax on SSBs were able to reduce SSBs consumption in the first year after the tax was introduced when states with a sugar-content-based tax have implemented it more effectively than states with a volume-based tax. Based on this finding, we propose basic design assumptions for the tax that can be used in European countries that have not yet introduced the tax. Progressive taxation divides beverages into 3 bands. The basic assumption is to encourage the desired consumer behaviour, i.e., consumption of SSBs with lower sugar content. The proposed tax design is applied to the conditions of the Czech Republic as a model case study. CONCLUSIONS: The results of our study suggest that SSBs taxation could be an effective policy intervention to improve population health by reducing the health impacts of SSBs among children and adolescents, although further studies are needed to prove the causality of the described associations.
Centre for Economic Disciplines Newton University Prague Czech Republic
Department of Accounting and Taxes Sting University Brno Czech Republic
Department of Economic Sciences Nicolae Balcescu Land Forces Academy Sibiu Romania
Citace poskytuje Crossref.org
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- $a OBJECTIVES: Higher-than-recommended sugar consumption (< 10% of total energy intake; WHO) leads to negative health impacts and the development of serious diseases. Sugar-sweetened beverages (SSBs) proved to be among the leading sources of free sugar intake, as they contain large amounts of added sugar. Our article aims to propose tax measures that will help change consumer behaviour and reduce SSBs consumption. METHODS: For a comparison of the forms of taxation, the experience of seven countries (Denmark, France, Hungary, Italy, Poland, Catalonia - Spain, and the UK) were analysed. The evolution of sugar consumption, consumption of sweetened drinks and obesity before and after the introduction and/or abolition of the sugar tax were reviewed. RESULTS: States that implemented a tax on SSBs were able to reduce SSBs consumption in the first year after the tax was introduced when states with a sugar-content-based tax have implemented it more effectively than states with a volume-based tax. Based on this finding, we propose basic design assumptions for the tax that can be used in European countries that have not yet introduced the tax. Progressive taxation divides beverages into 3 bands. The basic assumption is to encourage the desired consumer behaviour, i.e., consumption of SSBs with lower sugar content. The proposed tax design is applied to the conditions of the Czech Republic as a model case study. CONCLUSIONS: The results of our study suggest that SSBs taxation could be an effective policy intervention to improve population health by reducing the health impacts of SSBs among children and adolescents, although further studies are needed to prove the causality of the described associations.
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