Firdaus Safira, Andarwulan Nuri, Hariyadi Purwiyatno
Department of Food Science and Technology, IPB University, Bogor, Indonesia.
South-East Asia Food and Agriculture Science and Technology (SEAFAST) Center, IPB University, Bogor, Indonesia.
Front Nutr. 2024 Oct 11;11:1448300. doi: 10.3389/fnut.2024.1448300. eCollection 2024.
The surge in non-communicable diseases (NCDs) has been linked to excessive sugar-sweetened beverage (SSB) consumption. In response, the World Health Organization advocates for SSB taxes as a preventive measure. This study conducts a systematic literature review, encompassing simulation modeling and empirical evidence, to evaluate the effectiveness of SSB taxes in diminishing NCD prevalence.
A systematic search from August 2002 to August 2022, utilizing databases like ScienceDirect, PubMed, Google Scholar, Wiley Online Library, Springer, and ResearchGate, identified 29 relevant articles worldwide following PRISMA 2020. The Critical Appraisal Skill Programme (CASP) 2018 tool was employed for economic evaluation.
Among the selected articles, 22 utilized simulation models in group of countries such as South Africa, the US, the UK, Asia (Philippines, India, Indonesia, Thailand), Australia, and Europe (Germany), while seven were based on US and UK evidence. Simulation modeling consistently demonstrated that SSB taxes significantly reduced NCD incidence, prevalence, and mortality, also bolstering government revenue. Tax rates in simulations ranged from 10 to 25%. However, empirical evidence indicated a limited impact, primarily due to low tax rates. Notably, a UK-specific tax led to a 2.7% reduction in SSB sugar purchases and 40.2% higher purchases of no-levy drinks.
The findings suggest that while simulation models demonstrate the potential effectiveness of SSB taxes in reducing NCDs, empirical evidence reveals there is no significant effect of the SSB tax, Based on the study conducted in this study, the SSB tax is not effective in reducing the prevalence of NCDs due to consumer preferences that have not changed. , likely due to the implementation of lower tax rates and failure to fulfill the assumption of subtitution product, physical activity, and so on. The study highlights that SSB tax is not effective in reducing the prevalence of NCDs due to consumer preference that have not change. Multi-actions are needed to support the sustainability of the implementation of the SSB tax, including education and promotion of healthy lifestyles and encouragement to reformulate SSB products by industry.
非传染性疾病（NCDs）的激增与过量饮用含糖饮料（SSB）有关。作为回应，世界卫生组织提倡对含糖饮料征税作为一项预防措施。本研究进行了一项系统的文献综述，涵盖模拟建模和实证证据，以评估含糖饮料税在降低非传染性疾病患病率方面的有效性。
从2002年8月到2022年8月进行系统检索，利用诸如ScienceDirect、PubMed、谷歌学术、Wiley在线图书馆、Springer和ResearchGate等数据库，按照PRISMA 2020在全球范围内确定了29篇相关文章。采用2018年关键评估技能计划（CASP）工具进行经济评估。
在所选文章中，22篇在南非、美国、英国、亚洲（菲律宾、印度、印度尼西亚、泰国）、澳大利亚和欧洲（德国）等国家/地区组中使用了模拟模型，而7篇基于美国和英国的证据。模拟建模一致表明，含糖饮料税显著降低了非传染性疾病的发病率、患病率和死亡率，同时也增加了政府收入。模拟中的税率从10%到25%不等。然而，实证证据表明影响有限，主要是由于税率较低。值得注意的是，英国的一项特定税收导致含糖饮料糖分购买量减少2.7%，免税饮料购买量增加40.2%。
研究结果表明，虽然模拟模型证明了含糖饮料税在减少非传染性疾病方面的潜在有效性，但实证证据表明含糖饮料税没有显著效果。基于本研究中的研究，由于消费者偏好没有改变，含糖饮料税在降低非传染性疾病患病率方面无效。这可能是由于较低税率的实施以及未能满足替代产品、体育活动等假设。该研究强调，由于消费者偏好没有改变，含糖饮料税在降低非传染性疾病患病率方面无效。需要采取多种行动来支持含糖饮料税实施的可持续性，包括教育和推广健康生活方式以及鼓励行业重新配方含糖饮料产品。
