The effectiveness of sugar tax in controlling sugar consumption
DOI:
https://doi.org/10.54957/educoretax.v5i5.1519Kata Kunci:
Diabetes mellitus, Sugar consumption, Sugar tax, Sugar-sweetened beverages (SSBs)Abstrak
The rising consumption of sugar-containing beverages has become a pressing public health concern due to its association with obesity, type II diabetes mellitus, and other chronic diseases. Indonesia faces a particularly alarming trend, ranking among the highest globally in diabetes prevalence and sugar-sweetened beverage consumption. One policy to control sugar consumption is the implementation of a sugar tax on sugar-sweetened beverages (SSBs). This study employs a systematic literature review (SLR) approach to analyze the impact of the sugar tax from economic, social, and political perspectives. Out of 2,719 articles initially screened, 18 relevant articles were selected for analysis. The findings indicate that the effectiveness of the sugar tax depends on the tax rate, implementation strategies, and stakeholder support. Furthermore, the success of this policy requires cross-ministerial coordination, public education, and transparency in revenue allocation. Without a multidisciplinary approach, the sugar tax risks becoming a controversial policy that merely serves as a government revenue source.
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