Oral Health Prev Dent. 2021 Mar 17;19:189-194. doi: 10.3290/j.ohpd.b1075081.
In 2017, Saudi Arabia introduced a 120% tax on energy drinks and a 50% tax on soft drinks. The impact of this policy on the consumption of sugar-sweetened beverages (SSB) among schoolchildren is not known in this country. The present study evaluated the impact of the excise tax on SSB consumption in the tri-city metropolitan area of Dammam-Khobar-Dhahran, Eastern Province, Saudi Arabia.
A repeated cross-sectional design was used to examine the difference between pre- and post-tax SSBs consumption among schoolchildren (12-14 years old) in Dammam-Khobar-Dhahran cities. A beverage-consumption frequency questionnaire was completed by 453 participants before the tax implementation and 334 participants after the tax implementation. The tax on soft drinks was increased by 50% and on energy drinks by 120%. Pre-tax data were collected in May 2017 and post-tax data in April 2018.
The proportion of participants who consumed energy drinks was 46.1% (95% CI: 42-51) before tax implementation, decreasing to 38.4% (95% CI: 33-44) after tax implementation, a reduction of nearly 8%. 92.5% (95% CI: 90-95) of the participants consumed soft drinks before tax implementation and 94.6% (95% CI: 92-97) did so after tax implementation, an increase of about 2%.
The study showed no statistically significant impact of tax implementation on the consumption of energy drinks and soft drinks in this sample of children.
2017 年,沙特阿拉伯对能量饮料征收 120%的税,并对软饮料征收 50%的税。在该国,人们并不了解这一政策对在校儿童消费含糖饮料(SSB)的影响。本研究评估了消费税对沙特阿拉伯东部省达曼-胡拜尔-代哈兰三市地区 SSB 消费的影响。
采用重复横断面设计,比较达曼-胡拜尔-代哈兰市在校儿童(12-14 岁)在征税前后 SSB 消费的差异。在征税前,共有 453 名参与者完成了饮料消费频率问卷,在征税后,有 334 名参与者完成了问卷。软饮料的税率提高了 50%,能量饮料的税率提高了 120%。征税前的数据于 2017 年 5 月收集,征税后的数据于 2018 年 4 月收集。
征税前,有 46.1%(95%CI:42-51)的参与者饮用能量饮料,征税后这一比例下降至 38.4%(95%CI:33-44),减少了近 8%。征税前,有 92.5%(95%CI:90-95)的参与者饮用软饮料,征税后,这一比例上升至 94.6%(95%CI:92-97),增加了约 2%。
研究表明,在该儿童样本中,税收政策的实施对能量饮料和软饮料的消费没有产生统计学上显著的影响。