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


regulatory and market-based food policy tools
sustainable and environmentally friendly food consumption
quantitative and qualitative research

How to Cite

Zielińska-Chmielewska, A., Wielicka-Regulska, A., & Mruk-Tomczak, D. (2023). Assessment of the usage of VAT tax as a sustainable and environmentally friendly food policy tool: evidence from Poland . Economics and Environment, 86(3), 265-287.


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. 



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