Cent Eur J Public Health 2024, 32(4):279-287 | DOI: 10.21101/cejph.a8210

Sugar-sweetened beverages: taxation evidence from seven European countries and recommendations for implementation in other EU regions

Pavel Semerád1, 2, Petra Hospodková3, 4, Markéta Lamačová1, Vladimír Rogalewicz4, Ondřej Babuněk5, Marian Dobranschi6
1 Department of Finance, Faculty of Business and Management, Brno University of Technology, Brno, Czech Republic
2 Department of Accounting and Taxes, Sting University, Brno, Czech Republic
3 Department of Economic Theories, Faculty of Economics and Management, Czech University of Life Sciences, Prague, Czech Republic
4 Department of Biomedical Technology, Faculty of Biomedical Engineering, Czech Technical University in Prague, Kladno, Czech Republic
5 Centre for Economic Disciplines, Newton University, Prague, Czech Republic
6 Department of Economic Sciences, "Nicolae Bălcescu" Land Forces Academy, Sibiu, Romania

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.

Klíčová slova: sugar-sweetened beverages, taxation, health impact, obesity, diabetes mellitus type 2

Vloženo: 9. březen 2024; Revidováno: 9. březen 2024; Přijato: 4. únor 2025; Zveřejněno: 30. prosinec 2024  Zobrazit citaci

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Semerád P, Hospodková P, Lamačová M, Rogalewicz V, Babuněk O, Dobranschi M. Sugar-sweetened beverages: taxation evidence from seven European countries and recommendations for implementation in other EU regions. Cent Eur J Public Health. 2024;32(4):279-287. doi: 10.21101/cejph.a8210. PubMed PMID: 39903599.
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