IDEAS home Printed from https://ideas.repec.org/a/gai/recdev/r23106.html
   My bibliography  Save this article

International Experience in Taxation of Sugar-Sweetened Beverages
[Международный Опыт Налогообложения Сахаросодержащих Напитков]

Author

Listed:
  • Elena Ye. Chernyakova

    (Russian Presidential Academy of National Economy and Public Administration)

  • Anna F. Bogatyreva

    (Russian Presidential Academy of National Economy and Public Administration)

  • Ekaterina A. Yastrebova

    (Russian Presidential Academy of National Economy and Public Administration)

Abstract

From July 1, 2023, an excise tax on sugar-sweetened beverages began to apply in Russia. Sugar-containing drinks are subject to taxation, which means drinks packaged in consumer packaging, made using drinking or mineral water, the components of which include sugar (glucose, fructose, sucrose, dextrose, maltose, lactose), and (or) syrup with sugar, and (or) honey and the amount of carbohydrates in the nutritional value of which is more than 5 grams per 100 ml of drink. It’s still too early to discuss the first results of including sugary drinks in excisable goods in Russia. To tax sugar-sweetened beverages is not a new concept in the world. It has already gained some international experience. The article explores the global experience of taxing sugary beverages and presents research findings that demonstrate the beneficial effects of the implementation of appropriate taxation. Aspects of foreign experience that are not currently reflected in Russian law are noted and should be considered when drafting changes to the country’s current legal framework.

Suggested Citation

  • Elena Ye. Chernyakova & Anna F. Bogatyreva & Ekaterina A. Yastrebova, 2023. "International Experience in Taxation of Sugar-Sweetened Beverages [Международный Опыт Налогообложения Сахаросодержащих Напитков]," Russian Economic Development, Gaidar Institute for Economic Policy, issue 12, pages 65-73, December.
    • Handle: RePEc:gai:recdev:r23106
    as

    Download full text from publisher

    File URL: http://www.iep.ru/files/RePEc/gai/recdev/r23106.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Stacey, Nicholas & Edoka, Ijeoma & Hofman, Karen & Swart, Elizabeth C & Popkin, Barry & Ng, Shu Wen, 2021. "Changes in beverage purchases following the announcement and implementation of South Africa's Health Promotion Levy: an observational study," LSE Research Online Documents on Economics 109878, London School of Economics and Political Science, LSE Library.
    2. Hagenaars, Luc Louis & Jeurissen, Patrick Paulus Theodoor & Klazinga, Niek Sieds, 2017. "The taxation of unhealthy energy-dense foods (EDFs) and sugar-sweetened beverages (SSBs): An overview of patterns observed in the policy content and policy context of 13 case studies," Health Policy, Elsevier, vol. 121(8), pages 887-894.
    3. M A Colchero & Carlos Manuel Guerrero-López & Mariana Molina & Juan Angel Rivera, 2016. "Beverages Sales in Mexico before and after Implementation of a Sugar Sweetened Beverage Tax," PLOS ONE, Public Library of Science, vol. 11(9), pages 1-8, September.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Elena Ye. Chernyakova & Anna F. Bogatyreva & Ekaterina A. Yastrebova, 2023. "Международный Опыт Налогообложения Сахаросодержащих Напитков," Russian Economic Development (in Russian), Gaidar Institute for Economic Policy, issue 12, pages 65-73, December.
    2. Lluc Puig-Codina & Jaime Pinilla & Jaume Puig-Junoy, 2021. "The impact of taxing sugar-sweetened beverages on cola purchasing in Catalonia: an approach to causal inference with time series cross-sectional data," The European Journal of Health Economics, Springer;Deutsche Gesellschaft für Gesundheitsökonomie (DGGÖ), vol. 22(1), pages 155-168, February.
    3. Michael Essman & Lindsey Smith Taillie & Tamryn Frank & Shu Wen Ng & Barry M Popkin & Elizabeth C Swart, 2021. "Taxed and untaxed beverage intake by South African young adults after a national sugar-sweetened beverage tax: A before-and-after study," PLOS Medicine, Public Library of Science, vol. 18(5), pages 1-17, May.
    4. Alsukait, Reem & Bleich, Sara & Wilde, Parke & Singh, Gitanjali & Folta, Sara, 2020. "Sugary drink excise tax policy process and implementation: Case study from Saudi Arabia," Food Policy, Elsevier, vol. 90(C).
    5. Ahmed Mohammed Alqarni, 2020. "Saudi Smokers' Behaviors After a 100% Tax Increase," International Journal of Marketing Studies, Canadian Center of Science and Education, vol. 11(1), pages 150-150, March.
    6. Nneli, Amarachi & Dogbe, Wisdom & Revoredo-Giha, Cesar, 2023. "Could Foods High in Fat, Sugar and Salt (HFSS) Taxes Improve Climate Health and Nutrition in Scotland?," 97th Annual Conference, March 27-29, 2023, Warwick University, Coventry, UK 334527, Agricultural Economics Society - AES.
    7. Bambang Santoso Haryono & Abdul Hakim & Mardiono Mardiono & Safri Safri & Qomariyatus Sholihah, 2020. "The Impact of Energy Production, Consumption and Import on the Budgetary Energy Requirement of Indonesia," International Journal of Energy Economics and Policy, Econjournals, vol. 10(6), pages 588-593.
    8. Boysen, Ole & Boysen-Urban, Kirsten & Bradford, Harvey & Balié, Jean, 2019. "Taxing highly processed foods: What could be the impacts on obesity and underweight in sub-Saharan Africa?," World Development, Elsevier, vol. 119(C), pages 55-67.
    9. Alberto Pench, 2020. "Time Allocation and Snacks and Sugar Sweetened Beverages Taxation," Italian Economic Journal: A Continuation of Rivista Italiana degli Economisti and Giornale degli Economisti, Springer;Società Italiana degli Economisti (Italian Economic Association), vol. 6(3), pages 469-492, November.
    10. Hannah G Lawman & Sara N Bleich & Jiali Yan & Michael T LeVasseur & Nandita Mitra & Christina A Roberto, 2019. "Unemployment claims in Philadelphia one year after implementation of the sweetened beverage tax," PLOS ONE, Public Library of Science, vol. 14(3), pages 1-10, March.
    11. Bercholz, Maxime & Ng, Shu Wen & Stacey, Nicholas & Swart, Elizabeth C., 2022. "Decomposing consumer and producer effects on sugar from beverage purchases after a sugar-based tax on beverages in South Africa," Economics & Human Biology, Elsevier, vol. 46(C).
    12. Dogbe, Wisdom & Revoredo-Giha, Cesar, 2022. "Industry levy versus banning promotion on soft drinks in Scotland: A distributional analysis," Food Policy, Elsevier, vol. 106(C).
    13. Julio C. Arteaga & Daniel Flores & Edgar Luna, 2021. "The effect of a soft drink tax in Mexico: evidence from time series industry data," Australian Journal of Agricultural and Resource Economics, Australian Agricultural and Resource Economics Society, vol. 65(2), pages 349-366, April.
    14. Christina H Buckton & Chris Patterson & Lirije Hyseni & S Vittal Katikireddi & Ffion Lloyd-Williams & Alex Elliott-Green & Simon Capewell & Shona Hilton, 2018. "The palatability of sugar-sweetened beverage taxation: A content analysis of newspaper coverage of the UK sugar debate," PLOS ONE, Public Library of Science, vol. 13(12), pages 1-15, December.
    15. Di Novi, Cinzia & Marenzi, Anna, 2022. "Improving health and sustainability: Patterns of red and processed meat consumption across generations," Health Policy, Elsevier, vol. 126(12), pages 1324-1330.
    16. Kao, Kai-Erh & Jones, Amanda C. & Ohinmaa, Arto & Paulden, Mike, 2020. "The health and financial impacts of a sugary drink tax across different income groups in Canada," Economics & Human Biology, Elsevier, vol. 38(C).
    17. Sainsbury, Emma & Magnusson, Roger & Thow, Anne-Marie & Colagiuri, Stephen, 2020. "Explaining resistance to regulatory interventions to prevent obesity and improve nutrition: A case-study of a sugar-sweetened beverages tax in Australia," Food Policy, Elsevier, vol. 93(C).
    18. Law, Cherry & Cornelsen, Laura & Adams, Jean & Pell, David & Rutter, Harry & White, Martin & Smith, Richard, 2020. "The impact of UK soft drinks industry levy on manufacturers’ domestic turnover," Economics & Human Biology, Elsevier, vol. 37(C).
    19. Mockshell, Jonathan & Ogutu, Sylvester O. & Álvarez, Diego & Asante-Addo, Collins & Asante, Felix A., 2022. "How healthy and food secure is the urban food environment in Ghana?," World Development Perspectives, Elsevier, vol. 26(C).
    20. Leider, Julien & Powell, Lisa M., 2022. "Longer-term impacts of the Oakland, California, sugar-sweetened beverage tax on prices and volume sold at two-years post-tax," Social Science & Medicine, Elsevier, vol. 292(C).

    More about this item

    Keywords

    excise tax; sugar-sweetened drinks; international experience; taxes on sweet drinks;
    All these keywords.

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:gai:recdev:r23106. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Olga Beloborodova (email available below). General contact details of provider: https://edirc.repec.org/data/gaidaru.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.