Sugar Tax and Public Health Policy in Thailand: A Legal and Policy Analysis
Keywords:
Sugar-Sweetened Beverage Excise Tax (SSB Tax), Sugar Tax, Health Tax, Non-Communicable Diseases (NCDs)Abstract
The growing prevalence of Non-Communicable Diseases (NCDs) associated with the consumption of sugar-sweetened beverages has led many countries to adopt excise taxation as a legal instrument for promoting public health. In Thailand, a sugar-sweetened beverage (SSB) tax was introduced under the Excise Tax Act B.E. 2560 (2017) through a tiered tax structure based on sugar content. This study aims to analyze the structure and limitations of Thailand’s SSB excise tax, conducting a comparative analysis of relevant legal measures adopted in selected foreign jurisdictions, and propose appropriate legal and policy reforms for Thailand’s health taxation framework. The research employs a qualitative methodology based on documentary analysis of legal materials, academic literature, both domestic and international scholarly databases.
The findings indicate that Thailand’s excise tax on sugar-sweetened beverages has encouraged product reformulation by manufacturers and has contributed, to some extent, to reducing the consumption of sugar-sweetened beverages. However, its principal limitation lies not in the tax rate itself but in the lack of integration among tax measures, public health measures, information-based measures, marketing controls, and monitoring and evaluation systems. As a result, the sugar tax continues to operate primarily as a fiscal instrument rather than as a comprehensive health-oriented regulatory mechanism.
The study therefore recommends that Thailand transforms its sugar tax into a Health-Oriented Regulatory Framework by integrating tax policy with food law, consumer protection law, and measures addressing the Commercial Determinants of Health, to strengthen its effectiveness and long-term sustainability in reducing NCDs.
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