Regulation of Consumption of Sugary Soft Drinks with the Help of Excise Taxes.

Viktoria Denisovna Prozherina
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Abstract

Currently, there is a worldwide trend towards an increase in the consumption of soft drinks with a high sugar content. In some countries, special taxes are imposed on this category of goods in order to limit their supply and demand on the market. In Russia, the issue of regulating the consumption of sugary soft drinks with the help of excise taxes is also being discussed, however, the introduction of these taxes into the tax system of the Russian Federation may have both positive and negative consequences. The subject of the study is the excise tax system of the Russian Federation, as the most suitable for regulating the consumption of sugar–containing and sweetened beverages. The purpose of the study is to substantiate the need to regulate the consumption of sugary soft drinks by introducing an excise tax, as well as to assess the possible consequences of the introduction of this tax. During the research, logical methods, theoretical and comparative analyses were used. The analysis showed that the increase in the morbidity of the population of the Russian Federation for some diseases is indirectly, but is associated with an increase in the production and consumption of soft drinks with a high sugar content. At the same time, the study of international experience has shown that the introduction of additional excise taxes on such drinks, while working out some nuances, can bring a positive effect. For Russia, the introduction of a tax can serve, firstly, as a regulator of the supply and demand of harmful beverages on the market, secondly, as a measure to support domestic producers, and thirdly, as a source of replenishment of the state budget in the long term. The novelty of the study is the mechanism developed by the author for introducing excise taxes on sweet soft drinks into the tax system of the Russian Federation (including the proposed sizes of tax rates and benefit systems). The author also calculated the fiscal effect of the introduction of the tax, studied the problems with the introduction of taxes in foreign countries and proposed their solution.
以消费税规管含糖软饮料的消费。
目前,在世界范围内,高糖软饮料的消费量呈上升趋势。在一些国家,对这类商品征收特别税,以限制它们在市场上的供应和需求。在俄罗斯,也正在讨论在消费税的帮助下管制含糖软饮料消费的问题,但是,将这些税纳入俄罗斯联邦的税收制度可能既有积极的后果,也有消极的后果。这项研究的主题是俄罗斯联邦的消费税制度,因为它最适合调节含糖饮料和加糖饮料的消费。这项研究的目的是为了证明有必要通过征收消费税来管制含糖软饮料的消费,并评估征收这一税可能产生的后果。在研究过程中,运用了逻辑分析、理论分析和比较分析等方法。分析表明,俄罗斯联邦人口某些疾病发病率的增加是间接的,但与高含糖量软饮料的生产和消费增加有关。与此同时,对国际经验的研究表明,对这类饮料征收额外的消费税,在解决一些细微差别的同时,可以带来积极的影响。对俄罗斯来说,征税可以起到以下作用:首先,作为市场上有害饮料供需的调节器;其次,作为支持国内生产商的措施;第三,作为长期补充国家预算的来源。这项研究的新颖之处在于作者为将甜软饮料的消费税引入俄罗斯联邦的税收制度而开发的机制(包括拟议的税率和福利制度的大小)。并对开征税收的财政效应进行了计算,对国外开征税收存在的问题进行了研究,提出了解决办法。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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