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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

С 1 июля 2023 г. в России начал действовать акциз на сахаросодержащие напитки. Обложению им подлежат сахаросодержащие напитки, под которыми понимаются упакованные в потребительскую упаковку, изготовленные с использованием питьевой или минеральной воды напитки, в состав которых в качестве компонентов входят сахар (глюкоза, фруктоза, сахароза, декстроза, мальтоза, лактоза), и (или) сироп с сахаром, и (или) мед и количество углеводов в пищевой ценности которых составляет более 5 г на 100 мл напитка. Ставка акциза установлена в размере 7 руб./л. Говорить даже о первых результатах включения сахаросодержащих напитков в число подакцизных товаров в РФ пока рано. Однако Россия является не первой страной в мире, которая ввела акциз на сахаросодержащие напитки. В этой области уже накоплен определенный международный опыт. В статье рассмотрен международный опыт взимания налогов на сладкие напитки. Приведены результаты исследований, отражающие позитивные результаты введения соответствующего обложения. Отмечены аспекты зарубежного опыта, не отраженные в российском законодательстве, которые целесообразно рассмотреть при подготовке изменений в действующее российское законодательство.

Suggested Citation

  • 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.
    • Handle: RePEc:gai:ruserr: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.
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    More about this item

    Keywords

    акциз; сахаросодержащие напитки; международный опыт; налоги на сладкие напитки;
    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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