Food laws and decisions: Fiscal Policies

The policy category “Fiscal Policies” focuses on policies that aim at promoting healthier diets by making unhealthy food and beverages more expensive and/or healthy food and beverages cheapers. This category includes policies such as the taxation of sugar-sweetened beverages.

Fiscal Policies related food laws and decisions

  • Uganda
    Law · Legislation

    Excise Duty Act (Chapter 336)

    Jul. 01, 2014 The Excise Duty Act sets taxes on specific goods and services made, imported, or provided in Uganda. This text also reflects all its amendments, including the Excise Duty (Amendment) of...

    • Fiscal Policies
    • 1
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  • Kenya
    Law · Programmatic documents

    Kenya Nutrient Profile Model (2025)

    2025 The Kenya Nutrient Profile Model aims to empower individuals to make informed dietary choices that benefit their health and well-being, while creating an environment that supports sustainable, healthier food systems...

    • LabelingMarketingContent regulationFiscal PoliciesFundamental RightsUltra-processed foods
    • 2
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  • International
    Law · International norms

    Corporate power and human rights in food systems – Report of the Special Rapporteur on the right to food (A/80/213)

    Jul. 21, 2025 In this report, the Special Rapporteur on the right to food, Michael Fakhri, examines how corporate power goes over food systems, outlining what is to be done to regulate it....

    • Fiscal PoliciesLabelingFundamental RightsMarketingSchool EnvironmentUltra-processed foods
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  • International
    Law · International norms

    Harm reduction for sustainable peace and development – Report of the Special Rapporteur on the right to health (A/79/177)

    Jul. 18, 2024 This report focuses on harm reduction and explores how this model can be applied to other issues, such as food and nutrition, by using regulatory tools to improve health outcomes....

    • MarketingFiscal PoliciesLabelingFundamental RightsUltra-processed foods
    • 1
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  • International
    Law · International norms

    WHO Guideline: Fiscal policies to promote healthy diets

    2024 This World Health Organization (WHO) guideline seeks to provide Member States with recommendations on policies to develop and implement new, or to strengthen existing, fiscal policies to promote healthy diets....

    • Fiscal Policies
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  • Brazil
    Law · Administrative Acts

    National Basic Food Basket (Decree No. 11.936 of 2024)

    Mar. 05, 2024 This decree establishes guidelines for the composition of the national basic food basket.

    • Fiscal PoliciesFundamental RightsUltra-processed foods
    • 2
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  • International
    Law · International norms

    Political declaration of the third high-level meeting of the General Assembly on the prevention and control of non-communicable diseases

    Oct. 17, 2018 To accelerate the response to address non-communicable diseases for the health and well-being of present and future generations.

    • Content regulationFiscal PoliciesFundamental RightsMarketingSchool Environment
    • 1
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  • International
    Law · International norms

    Outcome document of the second high-level meeting of the United Nations General Assembly on non-communicable diseases

    Jul. 10, 2014 To take stock of the progress since the first high-level meeting on non-communicable diseases in 2011, reaffirm, and strengthen the commitments.

    • Fiscal PoliciesLabelingMarketingSchool Environment
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  • International
    Law · International norms

    Global action plan for the prevention and control of noncommunicable diseases 2013-2030

    May. 27, 2013 The WHO Global Action Plan on NCDs operationalizes the commitments made in the Political Declaration of the High-level Meeting of the General Assembly on the Prevention and Control of Noncommunicable...

    • MarketingContent regulationFiscal PoliciesFundamental RightsLabelingSchool Environment
    • 2
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  • International
    Law · International norms

    Global Strategy on Diet, Physical Activity and Health

    May. 26, 2004 To provide guidance for the development of an enabling environment for sustainable actions at individual, community, national and global levels that, when taken together, will lead to reduced disease and...

    • MarketingLabelingContent regulationFiscal PoliciesSchool Environment
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  • International
    Law · International norms

    Interim report of the Special Rapporteur on the right to food

    Aug. 3, 2016 The report reiterates the importance of a rights-based approach to “adequate food”, and highlights that unhealthy diets are a form of malnutrition

    • MarketingFiscal PoliciesLabelingFundamental RightsSchool Environment
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  • International
    Law · International norms

    Unhealthy foods, non-communicable diseases and the right to health – Report of the Special Rapporteur on the right to health

    Apr. 1, 2014 In this report, the Special Rapporteur highlights the link between unhealthy foods and diet-related non-communicable diseases, underscoring the urgent need for States to address structural changes in the food environment,...

    • MarketingFiscal PoliciesLabelingFundamental RightsSchool Environment
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  • International
    Law · International norms

    Report submitted by the Special Rapporteur on the right to food

    Dec. 26, 2011 The report shows how undernutrition, micronutrient deficiency and overnutrition are different dimensions of malnutrition that must be addressed to fully realize the right to food

    • MarketingFiscal PoliciesFundamental RightsSchool Environment
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  • International
    Law · International norms

    Food, nutrition and the right to health – Report of the Special Rapporteur on the right to health (A/78/185)

    Jul. 14, 2023 The Special Rapporteur on the right of everyone to the enjoyment of the highest attainable standard of physical and mental health, Dr. Tlaleng Mofokeng, examines how the lack of access...

    • MarketingFiscal PoliciesLabelingFundamental Rights
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  • Colombia
    Decision · Judicial

    Juan Manuel Charry Urueña y Miryam Elfriede Anaya Sánchez v Colombia (Decision C-435-23)

    Oct. 25, 2023 Whether the tax reform that introduced a tax on ultra-processed foods and ultra-processed sugary beverages (Law No. 2227 of 2022) violates the principles of equality, freedom of enterprise, and free...

    • Fiscal PoliciesFundamental RightsUltra-processed foods
    • Compare
  • Colombia
    Law · Legislation

    Law adopting a Tax Reform for Equality and Social Justice (Law No. 2277 of 2022)

    Dec. 13, 2022 This law reforms the country's tax structure to promote equality and social justice, and adopts a tax on ultra-processed foods and ultra-processed sugary beverages

    • Fiscal PoliciesUltra-processed foods
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  • Jamaica
    Law · Programmatic documents

    National Strategic and Action Plan for the Prevention and Control of Non-Communicable Diseases in Jamaica (2013-2018)

    2013 This strategic and action plan aims to "provide a framework and road map for national action to combat non-communicable diseases and injuries and their risk factors in Jamaica within the...

    • Fiscal PoliciesMarketingSchool Environment
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  • Barbados
    Law · Programmatic documents

    Excise Tax on Sweetened Beverages (Policy Note No. 004 of 2022)

    Apr. 1, 2022 The objective of this policy note is to increase the tax rate of such products in an effort to reduce sugar consumption.

    • Fiscal Policies
    • 1
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  • Jamaica
    Law · Programmatic documents

    National Operational Action Plan for the Prevention and Control of Obesity in Children and Adolescents in Jamaica (2016-2020)

    Jun. 2016 The National Operational Plan of Action seeks to operationalize the obesity prevention activities of the National Strategic and Action Plan for the Prevention and Control of Non-communicable Diseases (NCDs).

    • Fiscal PoliciesLabelingMarketingSchool Environment
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  • South Africa
    Law · Legislation

    Rates and Monetary Amounts and Amendment of Revenue Laws Act (No. 14 of 2017)

    Dec. 12, 2017 This law imposes a levy on sugary beverages as well as excise and customs duties on some raw materials for the manufacturing of beverages.

    • Fiscal Policies
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  • Mexico
    Law · Legislation

    Law on the Special Tax on Goods and Services

    Dec. 30, 1980 The law regulates the special tax applicable to different goods and services. The law has been amended on 15 November 2016 to include products such as energy drinks, alcoholic beverages,...

    • Fiscal Policies
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  • Barbados
    Law · Administrative Acts

    Excise Tax (Amendment) (No. 3) Regulations, 2017

    Aug. 1, 2015 The Regulation aims to reduce the consumption of sugar-sweetened beverages in Barbados. It does so by imposing a 10% ad valorem excise tax on their production and importation.

    • Fiscal Policies
    • 4
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  • Mexico
    Decision · Judicial

    Several Industries v. Government

    2015 After a tax increase on processed foods and industrialized sugar-sweetened beverages in 2014, the industry challenged the constitutionality of the tax. The law's constitutionality was held in a series of five...

    • Fiscal Policies
    • 8
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  • Mexico
    Decision · Judicial

    Jugos del Valle (Coca Cola) v. Government (Case No. 632/2003)

    2003 Jugos del Valle (Cola Cola) discussed with the State on whether fruit and nectarine fruit drinks should be considered food for tax purposes.

    • Fiscal Policies
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