Taxation of Sugary Foods and Beverages that Affect Health in Thailand

Abstract

This research employed a qualitative method by collecting documents and in-depth interviews, focusing on the study of various documents to explore the background and the imposition of a sugar tax on food and beverages that affect health in Thailand. It also analyzes legal principles and tax measures concerning the enforcement of the sugar tax on sweetened food and beverages that have health impacts in both Thailand and other countries. The research also intends to discover acceptable tax measures for the collection of sugar tax on food and drinks that affect health in Thailand. In-depth interviews were done with targeted individuals who are directly associated with the enforcement of sugar tax in the research area. Over the course of a year, there were ten participants in all, including street sellers, members of the general public with an interest in the topic, and businesses in the sweetened beverage manufacturing sector that employs sugar as a component. The results showed that even though Thailand has started enacting sugar tax policies to curb sugar use and stop the rise in non-communicable diseases, the business community is still worried about the effects on the country's economy and enforcement. Therefore, there should be explicit legal measures together with aggressive initiatives to sustainably enhance public health awareness in order to ensure the utmost effectiveness of the implementation of the sugar tax policy.