Perceptions of Young People Regarding the Tax on Sweetened Drinks in Poland and an Assessment of Changes in Their Consumption in Terms of Taxation

In 2021, the tax on sweetened beverages was introduced in Poland. It is worth knowing how consumers, especially young people, perceive the tax and whether there are any changes in the consumption of such drinks. This cross-sectional study was conducted in 2022 and analyzed a convenience sample of young people’s attitudes towards the effectiveness of the tax as well as beverage consumption in the second year of the tax’s implementation. This study was conducted using a questionnaire method among 334 young people (167 school students and 167 university students). The vast majority of the study participants (84%) had heard about the introduction of the tax (there was no statistically significant difference between the school students’ and the university students’ knowledge). Of these, 90% knew that beverages with added sugar are taxed, but only 43% were conscious that beverages with sweeteners are also subject to the tax. Forty percent of those surveyed believed that the introduction of the tax could reduce beverage consumption, while 35% denied this possibility. The view that the tax would have a beneficial effect on reducing drink consumption was statistically significantly more frequently expressed by school students compared to university students (55% vs. 25%; p < 0.05). Of those who were aware of the tax, 31% declared they drank fewer beverages following its introduction, while 58% reported that they had not changed the amount they drank. About 33% of the respondents said they drank sweetened beverages several times a week. According to the study, as a result of the tax, almost one-third of surveyed young Poles reported drinking less beverages than before the tax.