Análise do imposto seletivo sobre bebidas açucaradas: implicações na saúde pública e na economia

Abstract

This paper intends to analyze the impacts of the Seletive Tax, specifically regarding its incidence on sugary drinks, in the context of public health and the country's economy. Initially, the extrafiscal function of this tax is discussed, with emphasis on its ability to mitigate negative externalities associated with excessive consumption of ultra-processed products, such as obesity and diabetes, and its role in promoting healthy habits in society. Additionally, the analysis extends to the comparison between the Selective Tax instituted in the Brazilian legal system and other cases of selective taxation on health-harming goods, such as in Mexico and France, aiming to evaluate the results obtained by this public policy in other contexts. Once a parallel has been drawn with the international scenario, the feasibility of implementing this policy in Brazil is examined, with emphasis on economic and social challenges, such as tax regressivity and possible impacts on the productive sector and growth of the informal market. It is concluded that, despite the potential of the Seletive Tax to contribute to public health, its effectiveness in the national tax system is directly related to the need to institute complementary policies that reduce its negative impacts