En sötare skatt - kan en sockerskatt bli verklighet i Sverige?
Author
Summary, in English
In the past few years the high sugar consumption has been a concern in Sweden as well as world wide because of the health problems it may lead to. As a result of the increased sugar consumption, some countries have introduced a tax on sugar to reduce the consumption. In Sweden there is an ongoing debate concerning a possible introduction of this kind of tax, but the Swedish tax committee has rejected the propositions. The Swedish tax committee has stated that taxation should not be based on whether products are healthy or not.
This thesis investigates the possibility to introduce a Swedish sugar tax, as well as how this potential sugar tax should be designed. The two main issues of this thesis are: what are the conditions for introducing a sugar tax in Sweden, and how could the tax be designed and implemented?
The questions are answered with an investigation of the Swedish alcohol taxation and with a comparison of our neighboring countries respective sugar taxes in order to investigate which system could be the most appropriate for Swedish conditions. The outer limits of the European Union law are also investigated.
Based on Swedish national law, in particular concerning alcohol taxation, it is given that a potential sugar tax should be an excise tax, because a particular duty is being taxed. The sugar taxes in our neighboring countries also shows that a sugar tax preferably should be a duty tax, having all the features a duty tax normally has.
There are several things to consider before introducing a sugar tax, which the preparatory works to the sugar taxes in our neighboring countries shows. Such things as design, impact on the industry, and which product should be taxed are important issues, as well as whether the sugar tax has legitimacy or not. A sugar tax particularly has to fulfill its purpose. The sugar’s specific adverse health effects need to be investigated before introducing a tax. A tax might have effects on the manufacturers, mainly because of the increased consumption it may lead to. The tax may on the other hand give them a window to develop new products.
The European Union law imposes limits on such taxation because of the principles about free limits of goods. For the tax law, this means prohibition against duties and discriminatory sale taxes.
This thesis investigates the possibility to introduce a Swedish sugar tax, as well as how this potential sugar tax should be designed. The two main issues of this thesis are: what are the conditions for introducing a sugar tax in Sweden, and how could the tax be designed and implemented?
The questions are answered with an investigation of the Swedish alcohol taxation and with a comparison of our neighboring countries respective sugar taxes in order to investigate which system could be the most appropriate for Swedish conditions. The outer limits of the European Union law are also investigated.
Based on Swedish national law, in particular concerning alcohol taxation, it is given that a potential sugar tax should be an excise tax, because a particular duty is being taxed. The sugar taxes in our neighboring countries also shows that a sugar tax preferably should be a duty tax, having all the features a duty tax normally has.
There are several things to consider before introducing a sugar tax, which the preparatory works to the sugar taxes in our neighboring countries shows. Such things as design, impact on the industry, and which product should be taxed are important issues, as well as whether the sugar tax has legitimacy or not. A sugar tax particularly has to fulfill its purpose. The sugar’s specific adverse health effects need to be investigated before introducing a tax. A tax might have effects on the manufacturers, mainly because of the increased consumption it may lead to. The tax may on the other hand give them a window to develop new products.
The European Union law imposes limits on such taxation because of the principles about free limits of goods. For the tax law, this means prohibition against duties and discriminatory sale taxes.
Department/s
Publishing year
2016
Language
Swedish
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Document type
Student publication for professional degree (Master's level)
Topic
- Law and Political Science
Keywords
- skatterätt
- sockerskatt
- punktskatter
- punktskattedirektivet
- konsumtionsskatter
Supervisor
- Christina Möell (Professor)