International Experience in Taxation of Sugar-Sweetened Beverages

Международный опыт налогообложения сахаросодержащих напитков

Elena Ye. Chernyakova, Anna F. Bogatyreva and Ekaterina A. Yastrebova
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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

Russian Economic Development, 2023, issue 12, 65-73

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.

Keywords: excise tax; sugar-sweetened drinks; international experience; taxes on sweet drinks (search for similar items in EconPapers)
JEL-codes: H20 H25 K34 (search for similar items in EconPapers)
Date: 2023
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