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Imposto sobre as bebidas não alcoólicas adicionadas de açúcar ou outros edulcorantes: qual efetividde? : uma análise exploratória
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RESUMO - Introdução: Os hábitos alimentares não saudáveis são o segundo principal factor de
risco para a incapacidade e mortalidade prematura dos portugueses. As medidas
fiscais, como meio para a promoção de comportamentos alimentares saudáveis, têm
recentemente sido defendidas e utilizadas por vários países. O presente estudo
pretende realizar uma análise exploratória sobre o impacto do imposto especial de
consumo sobre as bebidas não alcoólicas adicionadas de açúcar e outros
edulcorantes, introduzido em Portugal a 1 de Fevereiro de 2017.
Metodologia: Seguindo um estudo observacional analítico transversal repetido, foram
utilizadas duas bases de dados: a primeira referente a uma amostra de 134 bebidas,
com informação de 2016 e 2017 sobre preço e teor de açúcar, onde foram aplicados
testes t Student para análise das diferenças entre 2016 e 2017; a segunda, alusiva a 8
categorias de bebidas, que integram 61 marcas e 196 referências para o período
2013-2017, onde foi calculada a taxa de variação média anual, através de uma
regressão linear para o estudo das vendas, teor de açúcar e valor calórico.
Resultados: Na análise por bebida, entre 2016-2017, observou-se uma redução no
teor de açúcar e um aumento do preço/litro. Estas diferenças foram estatisticamente
significativas. Na análise das categorias de bebida, entre 2013-2016 e 2016-2017,
verificou-se redução na variação média anual das vendas, teor de açúcar e valor
calórico, diferenças que não apresentaram significado estatístico. A categoria das
águas aromatizadas contrariou as tendências aqui verificadas.
Conclusões: Os resultados exploratórios parecem demonstrar que a tributação destas
bebidas em Portugal teve a capacidade de influenciar o seu consumo, bem como o
teor de açúcar presente, incentivando a sua reformulação.
ABSTRACT - Introduction: Healthy food habits are the second main risk factor of disability and premature death in Portugal. Fiscal policies, as a way to promote a healthy diet, have been defended and recently used in several countries. This study consists in an exploratory analysis of impact of the excise tax on non-alcoholic sweetened beverages, introduced in Portugal in February 2017. Methodology: We performed a repeated transversal observational analytic study, using two databases. The first one included information on sugar rates and prices, for 2016 and 2017, for 134 soft drinks; we used Student t tests to analyse the differences between 2016 and 2017. The second one included information on 8 sweetened beverages categories, with 61 brands and 196 references, for the 2013-2017 period; we calculated the annual average rate of change and applied a linear regression to study the differences on sales, sugar rate and caloric value Results: The soft drinks analysis between 2016-2017 showed a reduction in the sugar rate and an increase in the price/L; these differences were statistically significant. The analysis of sweetened beverages categories, between 2013-2016 and 2016-2017, showed a reduction in the annual average rate of sales, sugar rates and caloric values but none of these differences were statistically significant. The flavoured water category contradicted these decreasing trends. Conclusions: The exploratory analyses seem to show that the use of sweetened beverages taxes in Portugal might have influenced their consumption, as well their sugar rate, encouraging their reformulation.
ABSTRACT - Introduction: Healthy food habits are the second main risk factor of disability and premature death in Portugal. Fiscal policies, as a way to promote a healthy diet, have been defended and recently used in several countries. This study consists in an exploratory analysis of impact of the excise tax on non-alcoholic sweetened beverages, introduced in Portugal in February 2017. Methodology: We performed a repeated transversal observational analytic study, using two databases. The first one included information on sugar rates and prices, for 2016 and 2017, for 134 soft drinks; we used Student t tests to analyse the differences between 2016 and 2017. The second one included information on 8 sweetened beverages categories, with 61 brands and 196 references, for the 2013-2017 period; we calculated the annual average rate of change and applied a linear regression to study the differences on sales, sugar rate and caloric value Results: The soft drinks analysis between 2016-2017 showed a reduction in the sugar rate and an increase in the price/L; these differences were statistically significant. The analysis of sweetened beverages categories, between 2013-2016 and 2016-2017, showed a reduction in the annual average rate of sales, sugar rates and caloric values but none of these differences were statistically significant. The flavoured water category contradicted these decreasing trends. Conclusions: The exploratory analyses seem to show that the use of sweetened beverages taxes in Portugal might have influenced their consumption, as well their sugar rate, encouraging their reformulation.
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Palavras-chave
Bebidas adicionadas de açúcar Imposto Portugal Açúcar Sweetened beveragesS Tax Sugar