SODA TAX IMPACT ON SOFT DRINKS CONSUMPTION: A SYSTEMATIC REVIEW

Abstract

Introduction: Many countries have introduced a tax on sugar-sweetened beverages hoping for controlling the soft drinks consumption to reduce the adverse health effects such as obesity and diabetes. This study aimed to review the impact of sugar-sweetened beverages taxation on soft drinks' consumption through increase in the price of the beverages after taxation. Methodos: A systematic search related to articles on soda tax impact on soft drink consumption was conducted by using PubMed, Cochrane, Ovid Medline, and Scopus databases. The Preferred Reporting Items for Systematic Reviews and Meta-Analysis flow checklist was used as a guide to search for the eligible articles. Results: Overall, there were a total of fifteen eligible articles included in this systematic review. All studies showed that an increase in SSB prices will cause a reduction in its demand, which ranges from 1.16% to 40.93%. The highest soft drinks consumption reduction occurred among the population who had a high intake of soft drinks before the introduction of the soda tax implementation. This review showed that both specific excise taxes and ad valorem taxes implementation showed significant reduction in soda consumption. Conclusion: Therefore, it can be concluded that fiscal intervention such as a soda tax could improve population’s behaviour towards unhealthy sugary beverage intake.