Semerád Pavel, Hospodková Petra, Lamačová Markéta, Rogalewicz Vladimír, Babuněk Ondřej, Dobranschi Marian
Department of Finance, Faculty of Business and Management, Brno University of Technology, Brno, Czech Republic.
Department of Accounting and Taxes, Sting University, Brno, Czech Republic.
Cent Eur J Public Health. 2024 Dec;32(4):279-287. doi: 10.21101/cejph.a8210.
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.
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.
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.
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.
高于推荐量的糖摄入量（占总能量摄入的比例低于10%；世界卫生组织）会对健康产生负面影响，并引发严重疾病。事实证明，含糖饮料是游离糖摄入的主要来源之一，因为它们含有大量添加糖。我们的文章旨在提出税收措施，以帮助改变消费者行为并减少含糖饮料的消费。
为了比较税收形式，分析了七个国家（丹麦、法国、匈牙利、意大利、波兰、西班牙加泰罗尼亚地区和英国）的经验。回顾了糖税引入和/或废除前后糖消费、含糖饮料消费和肥胖情况的演变。
对含糖饮料征税的国家在征税后的第一年能够减少含糖饮料的消费，基于含糖量征税的国家比基于体积征税的国家实施得更有效。基于这一发现，我们为尚未开征此税的欧洲国家提出了该税种的基本设计假设。累进税将饮料分为三个等级。基本假设是鼓励消费者形成期望的行为，即消费含糖量较低的含糖饮料。作为典型案例研究，将提议的税收设计应用于捷克共和国的情况。
我们的研究结果表明，对含糖饮料征税可能是一项有效的政策干预措施，通过减少含糖饮料对儿童和青少年健康的影响来改善人群健康，不过还需要进一步研究来证明上述关联的因果关系。
