The Rowett Institute, University of Aberdeen, Foresterhill, Aberdeen, AB25 2ZD, UK.
Scotland's Rural College (SRUC), Peter Wilson Building, King's Buildings, West Mains Road, Edinburgh, EH9 3JG, UK.
BMC Public Health. 2024 Sep 19;24(1):2552. doi: 10.1186/s12889-024-19988-4.
Although the World Health Organisation (WHO) has proposed the use of fiscal policies to mitigate consumption externalities such as overweight and obesity-related diseases, very little is known about the impacts of the different types and framing of national and/or regional fiscal policies that have been implemented over the years. There is the need to provide up-to-date evidence on the impact of fiscal policies that have been enacted and implemented across the globe.
We conducted a scoping review of all implemented government fiscal policies in the food and drinks sector to identify the different types of fiscal policies that exist and the scope of their impact on consumers as well as the food environment. Electronic databases such as the Web of Science and Google Scholar were used to search for appropriate literature on the topic. A total of 4,191 articles were retrieved and 127 were synthesized and charted for emerging themes.
The results from this review were synthesized in MS Excel following Arksey & O'Malley (2005). Emerging themes were identified across different countries/settings for synthesis. The results confirms that fiscal policies improve consumers' health; increase the prices of foods that are high in fats, sugar, and salt; increase government revenue; and shift consumption and purchases towards healthier and untaxed foods.
Governments already have the optimum tool required to effect changes in consumer behaviour and the food environment.
尽管世界卫生组织（WHO）提出了利用财政政策来减轻超重和肥胖相关疾病等消费外部性的影响，但对于多年来实施的不同类型和框架的国家和/或地区财政政策的影响，人们知之甚少。有必要提供全球范围内已颁布和实施的财政政策影响的最新证据。
我们对食品和饮料部门实施的所有政府财政政策进行了范围界定审查，以确定现有的不同类型的财政政策，以及它们对消费者以及食品环境的影响范围。利用 Web of Science 和 Google Scholar 等电子数据库搜索了相关主题的文献。共检索到 4191 篇文章，并对其中的 127 篇进行了综合分析，以确定新兴主题。
本综述的结果按照 Arksey 和 O'Malley（2005 年）的方法在 MS Excel 中进行了综合。不同国家/地区的综合结果确定了不同的主题。结果证实，财政政策可以改善消费者的健康状况；提高高脂肪、高糖和高盐食品的价格；增加政府收入；并促使消费和购买转向更健康和免税的食品。
政府已经拥有了影响消费者行为和食品环境所需的最佳工具。
