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Taxation on Sugar-Sweetened Beverages Across the European Union Member States

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  • Velichka Nikolova

    (University of National and World Economy, Sofia, Bulgaria)

Abstract

The present study examines an issue that has recently been the subject of numerous discussions in the field of the tax system, specifically the taxation on sugar-sweetened beverages. The topic is extremely relevant in view of the possibility that through this type of tax legislation, countries may try to counteract the spread of some of the most significant diseases facing humanity. For this purpose, the need for the introduction of taxation on sugar-sweetened beverages is argued, the expected effects of the application of the fiscal instrument are emphasized, and the specifics of the taxation of the analyzed products within the European Union countries are also traced.

Suggested Citation

  • Velichka Nikolova, 2025. "Taxation on Sugar-Sweetened Beverages Across the European Union Member States," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 2, pages 85-101, July.
    • Handle: RePEc:nwe:natrud:y:2025:2:1:p:85-101
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    File URL: https://unwe-research-papers.org/bg/journalissues/article/11703
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    Keywords

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    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
    • I12 - Health, Education, and Welfare - - Health - - - Health Behavior
    • I18 - Health, Education, and Welfare - - Health - - - Government Policy; Regulation; Public Health

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