Sweetened Beverage Tax: An Issue on Taxation Legal Application for Public Health Purpose

Abstract

Diabetes mellitus is an important common health problem. This medical problem characterizes as inability to regulate body sugar and can result in several medical problems. The diabetic patients can be seen around the world and becomes the present important public health issue to be managed.  An important risk for diabetes mellitus is the poor intake behavior. Ingestion of sweet food is well-known for the increasing risk for diabetes mellitus. At present, sweet foods and sweetened beverages are easily available and there is a strong relationship with the occurrence of diabetes mellitus among local people. The control of sweetened beverage becomes an interesting public health issue. The application of legal method against sweetened beverage is very interesting. Here, the authors specifically described and discussed on the use of legal taxation aiming at control of sweetened beverage. The taxing for sweetened beverage becomes an interesting issue to be mentioned in taxation law. The effect on the promotion of good health of general people might be expected and this is an actual example of application of legal manipulation for public health purpose.