THE POSSIBILITY OF INTRODUCING A SUGAR TAX IN UKRAINE

This bachelor thesis examines the possibility of introducing a sugar tax in Ukraine. The aim of the thesis is to analyse the current system of food taxation in Ukraine and to assess the potential impacts of introducing a sugar tax on the economy, public health and the state budget. The theoretical part of the thesis presents the concepts of taxation of foods with high sugar content, the experience of other countries with the introduction of this tax and its impact on consumer behavior. The practical part focuses on the analysis of the Ukrainian tax system, sugar consumption and possible scenarios of tax implementation. Methodologically, the thesis uses comparative analysis of other countries' experiences, analysis of statistical data on sugar consumption and economic modelling of the impact of the tax implementation. The results show that the introduction of a sugar tax could contribute to reducing consumption of sweetened products, increasing tax revenues and promoting public health. Nevertheless, the possible negative impacts on producers and low-income groups need to be considered. The paper concludes by proposing a possible model for the implementation of a sugar tax in Ukraine, taking into account economic, social and legislative aspects.