SWEET OR SOUR? THE REAL TASTE OF THE POLISH SUGAR TAX

Abstract

The negative impact of excessive consumption of sugars on human health makes it necessary to change dietary trends. Among the many instruments used in this regard are taxes imposed on unhealthy foods, including sweetened beverages. Taxes imposed on sweetened beverages are commonly referred to as sugar taxes. It is assumed that their purpose is to change consumer habits. Thus, in the case of a sugar tax, the fiscal objective is replaced by a stimulus objective. It should be noted that individual European countries are increasingly bold in introducing so-called sugar taxes into their tax systems. This was also the case in Poland, where a levy on foodstuffs imposed on sweetened beverages was introduced as of 1 January 2021. The aim of this article is therefore to verify the assumptions of the legislature, that considered the levy on foodstuffs to be an effective instrument with the purpose of reducing the consumption of sugars. However, this objective does not seem to have been fully realized. An analysis of the design elements of the levy on foodstuffs as well as of the figures shows that the levy does not entirely change consumer preferences. Despite this, paradoxically, the introduction of the levy has resulted in a reduction in the consumption of sugars contained in sweetened beverages.