Should a “Sugar Tax” be Served on the Brazilian Tax Menu?

Abstract

Obesity and diabetes are diseases directly related to high sugar intake, representing a national and international public health concern. To contain the growth of these diseases and improve the health of the population, some alternatives are discussed, including the institution of a specific tax on sugary drinks and other products with a high sugar content (“sugar tax”). In this sense, this study aims to analyze whether this tax should be included in the Brazilian tax menu, either in the form of a new and specific incidence, or through the increased taxation of these products. Initially, the concept of “sugar tax”, the different successful international experiences with this measure, and the existing proposals in Brazil, are examined, as well as the arguments against this alternative. Next, the two main foundations for the adoption of this tax in the Brazilian system are presented: the implementation of the principle of selectivity as a function of essentiality; and the extrafiscal purpose of the tax rule. In the end, it is concluded that the “sugar tax” should be implemented in Brazil as one of the instruments that guarantee the constitutional rights to health and healthy food.