ANALYSIS OF THE INTERNATIONAL EXPERIENCE OF SUGAR SWEETENED BEVERAGES' TAXATION

One of the most effective policy instruments for curbing the excessive consumption of sugar-sweetened beverages is the imposition of taxes on their production and consumption, a strategy predominantly advocated by the World Health Organization (WHO). The rationale underlying the WHO's recommendation is that a specific tax should be levied on all products with a high sugar content, with the resulting revenue ideally allocated to initiatives aimed at promoting the production and consumption of healthier alternatives, particularly fruits and vegetables.The primary objective of this study is to evaluate the international experience of sugar-sweetened beverage (SSB) taxation across various countries, regions, and jurisdictions. The study was carried out in the context key elements of tax mechanism such as the types of taxes implemented, tax bases, rates, and other variables. Also, taxation models of different international organizations were analysed. In particular, the approaches of international health organizatioans were investigated. Additionally, the study identifies and discusses the core principles and fundamental components necessary for designing an effective SSB tax system, with particular emphasis on the potential applicability of such mechanisms in Armenia.