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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
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    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.
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    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

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