The Sugar Tax Implementation

ALESSANDRA FARAUDELLO, Federica Costelli

Risultato della ricerca: Contributo su rivistaArticolo in rivistapeer review

Abstract

In Italy, Law No. 160 of 27 December 2019, also known as the Budget Law 2020 (paragraphs 661-676) introduced the Sugar tax. Subsequently, Law No. 178 of 30 December 2020 (Budget Law 2021) brought some changes such as the effective date of the Sugar tax and administrative penalties. This tax should have become effective on 1 January 2021 but was deferred until 1 January 2023. In addition to the regulatory dimension, this contribution aims first to introduce the growing trend of sugar consumption and then to analyse the issue of the sugar tax, first in Italy and later in Europe. Finally, an attempt will also be made to highlight the effects of this application.
Lingua originaleInglese
pagine (da-a)165-180
Numero di pagine16
RivistaJOURNAL OF MODERN ACCOUNTING AND AUDITING
Volume18
Numero di pubblicazione4
DOI
Stato di pubblicazionePubblicato - 1 gen 2022

Keywords

  • sugar tax in Italy
  • sugar tax in Europe
  • sugar consumption
  • economic impacts

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