Opodatkowanie niepożądanej społecznie konsumpcji. Wprowadzenie do tematyki

Bogumił Brzeziński

doi:10.18778/1509-877X.2021.01.01

Authors

Bogumił Brzeziński Profesor nauk prawnych, Uniwersytet Jagielloński (emeritus) https://orcid.org/0000-0003-3923-5627

DOI:

https://doi.org/10.18778/1509-877X.2021.01.01

Keywords:

tax law, taxation, sin tax, sugar tax

Abstract

Nowadays, one can observe the phenomenon of introducing into the tax systems of many countries taxes on goods and services considered socially undesirable. They belong to the category of excise duties. Their subject is unhealthy food – mainly refreshing drinks with sugar added, fatty meals, flavor enhancers etc. (junk food). In Poland, this type of tax is the sugar tax applicable from the beginning of 2021. The article is devoted to the organizational and legal aspects of the functioning this category of taxes and the consequences of their functioning, especially the possibility of influencing the scale of undesirable consumption and its reduction due to the needs of protecting the health of the society.

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