IPSAR (International Public Sector Accounting Review)
Vol. 1 No. 2 (2023): IPSAR

THE APPLICATION POSSIBILITY OF TAX AS AN INSTRUMENT TO CONTROL THE NEGATIVE IMPACTS OF SWEETENED-BEVERAGE PRODUCTS

Rizky Tiaro Sulistyo (Diploma 4 Program of Public Sector Accounting, Polytechnic of State Finance STAN, South Tangerang)
Amrie Firmansyah (Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta)



Article Info

Publish Date
27 Oct 2023

Abstract

Diseases caused by high sugar consumption have become a concern for health problems in various countries. Moreover, in several countries, this disease has become the main cause of the high mortality rate of its population. The high sugar consumption has also led to increased production of sugar-sweetened products. Therefore, efforts are needed to overcome and limit the high consumption and production of non-sugar-friendly products. One of the efforts that the government can implement as a regulator is implementing a tax scheme on sugar-sweetened products. This research aims to review the possibility of implementing taxes to control the negative impacts of beverage products containing sweeteners. This research uses a scoping review method by implementing taxes on products containing sweeteners internationally. The review of this implementation is used as a basis for providing recommendations for its implementation in Indonesia. This research concludes that tax regulations on beverage products containing sweeteners can be used to control people's consumption of sweeteners to maintain their health.

Copyrights © 2023






Journal Info

Abbrev

IPSAR

Publisher

Subject

Economics, Econometrics & Finance

Description

IPSAR: International Public Sector Accounting Review is a peer reviewed journal published twice a year (April and October) by the Diploma IV Study Program in Public Sector Accounting, State Finance Polytechnic PKN STAN. The IPSAR contains articles focusing on theoretical, empirical, and practical ...