2016 | 294 | 197-211
Article title

Opodatkowanie niezdrowej żywności – dyskusyjny instrument finansowania ochrony zdrowia i walki z otyłością

Title variants
Unhealthy food taxation – disputable instrument for health care financing and reduction of obesity
Languages of publication
Postępujący problem otyłości społeczeństwa oraz konieczność poszukiwania nowych źródeł finansowania opieki zdrowotnej skłania coraz więcej państw do dyskusji lub wprowadzania specjalnych podatków obciążających niezdrową żywność. Celem artykułu jest analiza możliwych rozwiązań podatkowych w zakresie ochrony zdrowia, jak również konsekwencji stosowania tego typu podatków.
The obesity problem and need for new source of health care financing cause that more and more countries have introduced special taxes on unhealthy foods. The aim of the article is to analyse the possible type of unhealthy food taxation, as well as the positive and negative consequences of such taxes.
Physical description
  • Uniwersytet Marii Curie-Skłodowskiej. Wydział Ekonomiczny. Katedra Finansów Publicznych
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Document Type
Publication order reference
YADDA identifier
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