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.
- 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
Článek má za cíl pomocí daně z příjmů zvýšit příjmy do rozpočtů družstev dětí a mládeže. Úpravy v zažitých trendech by mohly přinést vyšší zájem a podporu sportu v jeho okolí. Variabilita a kreativita je široká, a obecné řešení neexistuje. Jsou navrženy úpravy současné podpory ve formě peněžních a nepeněžních darů, a získávání peněz od zaměstnavatelů tak, aby byly využity ke snížení daňově povinnosti. Protože finanční zátěž přechází na rodiče, měla by být tato jejich činnost v rámci zákona zohledněna. Většina návrhů je uplatnitelná také v družstvech dospělých. Kluby by mohly získat modernizací své činnosti větší prestiž, atraktivitu a více peněz.
The aim of this article is to increase incomes to the budgets of teams of children and young people by using income tax. The changes in the usual trend could also arouse greater interest in supporting neighbourhood sport. Variability and creativity are broad and a general solution does not exist. Changes to current support in the form of gift s in cash, gifts in kind and getting money from employers are proposed in such a way that they might be used to reduce taxliability. Because the fi nancial burden is shift ed to parents, the law should take their activity into account. Most of the proposals are also applicable to adult teams. By modernization of their activity the clubs could get higher prestige, higher attractiveness and larger amounts of money.
- Klíčová slova
- nepeněžní dar, peněžní dar, podpora od zaměstnavatelů, podpora sportovních družstev,
- MeSH
- daň z příjmu MeSH
- dítě * MeSH
- mladiství * MeSH
- osvobození od daně * ekonomika MeSH
- sporty * ekonomika MeSH
- věnování darů MeSH
- Check Tag
- dítě * MeSH
- mladiství * MeSH
- Publikační typ
- práce podpořená grantem MeSH
