Assessment of the usage of VAT tax as a sustainable and environmentally friendly food policy tool: evidence from Poland

• Autorzy: Zielińska-Chmielewska Anna , Wielicka-Regulska Anna , Mruk-Tomczak Dobrosława

Identyfikatory

DOI

10.34659/eis.2023.86.3.578

Warianty tytułu

PL

Ocena zastosowania podatku vat jako narzędzia zrównoważonej i przyjaznej dla środowiska polityki żywnościowej: wyniki badań w Polsce

• Języki publikacji: EN

Abstrakty

EN

The purpose is to assess the usability of a sustainable and environmentally friendly food policy tool in Poland in 2022. First, the systematic literature review of regulatory and market-based tools was carried out. Second, interviews with food consumers registered in the municipality of Poznań were conducted. Third, the assessment of the usage of a «higher» VAT tax rate on junk food using one-way ANOVA analysis was examined. In the theoretical part, methods of analysis, synthesis, comparison and graphical transposition of data were used. In the practical part, quantitative methods like the CAWI questionnaire and ANOVA analysis, along with qualitative methods like IDI interviews and case studies, were used. The study shows that the majority of the respondents who do everyday shopping and make decisions on preparation and consumption of food at home are women. Females were characterised by statistically significant social acceptance of a «higher» VAT tax rate.

PL

Celem artykułu jest ocena przydatności wybranego narzędzia zrównoważonej i przyjaznej środowisku krajowej polityki żywnościowej w Polsce w 2022 roku. Po pierwsze, dokonano systematycznego przeglądu literatury z zakresu regulacyjnych i rynkowych narzędzi polityki żywnościowej. Po drugie, przeprowadzono wywiady z konsumentami żywności zameldowanymi w aglomeracji poznańskiej. Po trzecie, przy użyciu metody ANOVA, oceniono wykorzystanie analizowanego narzędzia polityki żywnościowej, tj.: „wyższa” stawka VAT na śmieciowe jedzenie na konsumentach objętych badaniem przy uwzględnieniu ich płci, wieku, statusu materialnego, liczby osób w gospodarstwie domowym. W części teoretycznej zastosowano metody analizy, syntezy, porównania i graficznej prezentacji danych. W części praktycznej wykorzystano metody ilościowe: badanie ankietowe metodą CAWI, analizę ANOVA oraz metody jakościowe: wywiady eksperckie metodą IDI i studia przypadków. Z badań wynika, że w przeważającej większości to kobiety dokonują codzienne zakupy żywności oraz podejmują decyzje nt. tego co jest przygotowywane i konsumowane. U kobiet występuje statystycznie istotna akceptowalność na wprowadzenie wyższej stawki VAT na żywność śmieciową.

Słowa kluczowe

EN

food policy; sustainable food consumption; quantitative research; qualitative research; Poland

PL

polityka żywnościowa; zrównoważona konsumpcja żywności; ilościowa metoda badawcza; jakościowa metoda badawcza; Europa; Polska

• Wydawca: Fundacja Ekonomistów Środowiska i Zasobów Naturalnych
• Czasopismo: Economics and Environment
• Rocznik: 2023
• Tom: No. 3
• Strony: 265--287
• Opis fizyczny: Bibliogr. 89 poz., tab.

Twórcy

autor

Zielińska-Chmielewska Anna

• Poznan University of Economics and Business, Niepodległości Avenue 10, 61-875, Poznan, Poland

• https://orcid.org/0000-0002-3134-9796

autor

Wielicka-Regulska Anna

• Poznan University of Life Sciences

• https://orcid.org/0000-0002-4885-1547

autor

Mruk-Tomczak Dobrosława

• Poznan University of Economics and Business

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Uwagi

Opracowanie rekordu ze środków MNiSW, umowa nr SONP/SP/546092/2022 w ramach programu "Społeczna odpowiedzialność nauki" - moduł: Popularyzacja nauki i promocja sportu (2024).