Estimates of potential tax revenues from taxes on unhealthy foods

This bachelor thesis focuses on the issue of unhealthy food taxation and its potential use as a tool to address the rising prevalence of overweight and obesity. The theoretical part defines the unhealthy food tax, describes different ways of implementation and presents the advantages, disadvantages and possible obstacles associated with it. Furthermore, it outlines the experience of selected European countries (Hungary, France, Germany, Denmark and Finland) with the introduction of similar taxes, examining the method of taxation, the definition of the subject of the tax, the tax rate or the impact on consumption. The analytical part focuses on estimating potential tax revenues in the Czech Republic by modelling several taxation scenarios inspired by foreign tax systems, namely for beverages, sweets and fat. The calculations take into account actual food consumption, price elasticity of demand and the assumed tax definition and tax rate.