Corporate political activity affecting sugary drinks taxation in Brazil
DOI:
https://doi.org/10.12957/demetra.2025.84842Keywords:
Sugar-sweetened beverages. Public policy. Taxes. Tax exemption.Abstract
Objective: To Identify and analyze corporate political activity on decision-making regarding tax credit concessions for sugary beverages, following the enactment of Decree No. 9,394/2018, whichaltered the tax structure for industrialized products, negatively affecting the sugary beverage industry. Methods: We conducted a documentary analysis on 106 journalistic reports and two public hearings held in the Brazilian House of Representatives and the Federal Senate, all related to the taxation of sugary beverages following the enactment of Decree No. 9,394/2018. The analysis was guided by the theoretical framework of political dystopia, adapted to the food industry. Results: During the selected period for analysis, the industry established alliances, engaged in lobbying, manipulated data, and threatened to withdraw investments. Furthermore, industry representatives argued that the tax measure would result in environmental and economic harm to the country, financial losses for the sector, and employee layoffs. Conclusion: The industry employed corporate political activity strategies consistent with those outlined in the theoretical framework, mirroring tactics observed in countries that have implemented taxes on sugary drinks and other unhealthy foods.
Downloads
References
1. Malik VS, Hu FB. Sugar-Sweetened Beverages and Cardiometabolic Health : An Update of the Evidence. Nutrients [Internet]. 2019;11(1840):1-17. https://doi.org/10.3390/nu11081840.
2. Meng Y, Li S, Khan J, Dai Z, Li C, Hu X, et al. Sugar- and Artificially Sweetened Beverages Consumption Linked to Type 2 Diabetes, Cardiovascular Diseases, and All-Cause Mortality: A Systematic Review and Dose-Response Meta-Analysis of Prospective Cohort Studies. Nutrients [Internet]. 2021;13(8). https://doi.org/10.3390/nu13082636
3. Zhang YB, Jiang YW, Chen JX, Xia PF, Pan A. Association of Consumption of Sugar-Sweetened Beverages or Artificially Sweetened Beverages with Mortality: A Systematic Review and Dose-Response Meta-Analysis of Prospective Cohort Studies. Adv Nutr [Internet]. 2021;12(2):374-83. https://doi.org/10.1093/advances/nmaa110
4. World Health Organization. Taxes on sugary drinks: Why do it? Together Let’s Beat NCDs Info Broch [Internet]. 2017;2-5.
5. World Cancer Research Fund International. Building momentum: lessons on implementing a robust sugar sweetened beverage tax. World Cancer Res Fund Int [Internet]. 2018;1-32. [Acesso 06 jun.2024].
Disponível em: https://www.wcrf.org/wp-content/uploads/2024/11/PPA-Building-Momentum-Report-WEB.pdf
6. Carriedo A, Lock K, Hawkins B. Policy Process and Non-State Actors’ Influence On The 2014 Mexican Soda Tax. Health PolicyPlan [Internet]. 2020;35(8):941–52. https://doi.org/10.1093/heapol/czaa060.
7. Hassan B. Tributação de bebidas e alimentos não saudáveis no mundo: experiências internacionais e seus impactos [Internet]. São Paulo: ACT Promoção da Saúde; 2021. 142 p.
8. Swinburn BA, Kraak VI, Allender S, Atkins VJ, Baker PI, Bogard JR, et al. The Global Syndemic of Obesity, Undernutrition, and Climate Change: The Lancet Commission report. Lancet [Internet]. 2019;393(10173):791-846. http://dx.doi.org/10.1016/S0140-6736(18)32822-8
9. Carriedo A, Koon AD, Encarnación LM, Lee K, Smith R, Walls H. The political economy of sugar-sweetened beverage taxation in Latin America: lessons from Mexico, Chile and Colombia. Global Health [Internet]. 2021;17(5):1-15. https://doi.org/10.1186/s12992-020-00656-2
10. Sainsbury E, Magnusson R, Thow AM, Colagiuri S. Explaining resistance to regulatory interventions to prevent obesity and improve nutrition: A case-study of a sugar-sweetened beverages tax in Australia. Food Policy [Internet]. 2020;93(January 2019):101904. https://doi.org/10.1016/j.foodpol.2020.101904
11. Mariath AB. Financiamento de campanhas eleitorais e lobby da indústria de bebidas açucaradas e seus insumos no Congresso Nacional. Universidade de São Paulo; 2021. https://doi.org/10.11606/T.6.2021.tde-20042021-184615
12. Mariath AB, Martins APB. Decade of action on nutrition and sugary drinks taxation in Brazil: where are we? Cad Saude Publica [Internet]. 2021;37(7). https://doi.org/10.1590/0102-311X00157220
13. Brasil. Decreto-lei no 356, de 15 de agosto de 1968. [Internet]. Presidência da República; 1968. [Acesso em 06 jun 2024]. Disponível em: https://www2.camara.leg.br/legin/fed/declei/1960-1969/decreto-lei-356-15-agosto-1968-376155-normaatualizada-pe.html
14. Peres J. Com a Coca, tudo fica em família. O joio e o trigo [Internet]. 2017 Oct;[acesso 06 jun.2024]. Disponível em: https://ojoioeotrigo.com.br/2017/10/com-coca-tudo-fica-em-familia/
15. Peres J. Toma essa: os bilhões que damos todos os anos à indústria de refrigerantes. O joio e o trigo [Internet]. 2017 Oct;[acesso 06 jun. 2024]. Disponível em: https://ojoioeotrigo.com.br/2017/10/toma-essa-os-bilhoes-que-damos-todos-os-anos-industria-de-refrigerantes/
16. Peres J. No Senado, Receita desmente dados da indústria de refrigerantes. O joio e o trigo [Internet]. 2018 Jun;[acesso 06 jun.2024]. Disponível em: https://ojoioeotrigo.com.br/2018/06/no-senado-receita-desmente-dados-da-industria-de-refrigerantes/
17. Brasil. Audiência pública da Comissão de Constituição e Justiça (CCJ) para debater propostas para sustar o decreto que altera a Tabela de Incidência do Imposto sobre Produtos Industrializados (TIPI). [Internet]. YouTube; 2018.[Acesso 06 jun.2024]. Disponível em: https://www.youtube.com/watch?v=z1D_ZaBSOyY&t=6s&ab_channel=TVSenado
18. Mariath AB, Baraldi LG, Martins APB. Electoral campaign contributions: an obstacle to health-related sugary drinks regulation in Brazil? The case of the Chamber of Deputies. Public Health Nutr [Internet]. 2021 Dec 27;1-23. https://doi.org/ 10.1017/s1368980021005036
19. Mialon M, Cediel G, Jaime PC, Scagliusi FB. A consistent stakeholder management process can guarantee the ‘social license to operate: Mapping the political strategies of the food industry in Brazil. Cad Saude Publica [Internet]. 2021;37:1-19. https://doi.org/10.1590/0102-311x00085220
20. Baysinger BD. Domain Maintenance as an Objective of Business Political Activity: An Expanded Typology. Acad Manag Rev [Internet]. 1984 Apr 26;9(2):248-58. https://doi.org/10.5465/amr.1984.4277642
21. Mialon M, Julia C, Hercberg S. The policy dystopia model adapted to the food industry: the example of the Nutri-Score saga in France. World Nutr [Internet]. 2018;9(2):109-20. https://doi.org/10.26596/wn.201892109-120
22. Prado M. Temer cede à pressão e restitui parte do benefício a refrigerantes em 2019. Folha de São Paulo [Internet]. 2018 Sep; [acesso 06 jun.2024]. Disponível em: https://www1.folha.uol.com.br/mercado/2018/09/temer-cede-a-pressao-e-restitui-parte-do-beneficio-a-refrigerantes-em-2019.shtml
23. Di Cunto R, Graner F. Ação de Bolsonaro frustra deputados. Valor Econômico [Internet]. 2020; [acesso 06 jun.2024]. Disponível em: https://valor.globo.com/politica/noticia/2020/01/08/acao-de-bolsonaro-frustra-deputados.ghtml
24. Brasil. Audiência Pública na Comissão de Finanças e Tributação (CFT) da Câmara de Deputados ocorrida em 27.11.2018. [Internet]. Câmara dos Deputados; 2018.[Acesso 06 jun.2024]. Disponível em: https://escriba.camara.leg.br/escriba-servicosweb/html/54157
25. Cucolo E. Bolsonaro eleva benefício fiscal para a indústria de refrigerantes. Folha de São Paulo [Internet]. 2019 Jul; [acesso 06 jun.2024]. Disponível em: https://www1.folha.uol.com.br/mercado/2019/07/bolsonaro-eleva-beneficio-fiscal-para-industria-de-refrigerantes.shtml
26. Gomes PH. Empresas de refrigerantes alegam que mudanças no IPI aumentarão custos e provocarão demissões. O Globo [Internet]. 2021 Jun; [acesso 06 jun.2024]. Disponível em: https://oglobo.globo.com/economia/empresas-de-refrigerantes-alegam-que-mudancas-no-ipi-aumentarao-custos-provocarao-demissoes-22772809
27. Caram B. Projeto que restabelece benefício a fabricantes de refrigerante avança no Senado. Folha de São Paulo [Internet]. 2018 Jun; [acesso 06 jun.2024]. Disponível em: https://www1.folha.uol.com.br/mercado/2018/06/projeto-que-restabelece-beneficio-a-fabricantes-de-refrigerante-avanca-no-senado.shtml
28. Caram B. Senado aprova projeto que restabelece benefício a fabricantes de refrigerante. Folha de São Paulo [Internet]. 2018 Jul; [acesso 06 jun.2024]. Disponível em: https://www1.folha.uol.com.br/mercado/2018/07/senado-aprova-projeto-que-restabelece-beneficio-a-fabricantes-de-refrigerante.shtml
29. Prado M, Wiziack J. Receita investiga a Coca-Cola por fraude no faturamento com xarope. Folha de São Paulo [Internet]. 2018 Jul; [acesso 06 jun.2024]. Disponível em: https://www1.folha.uol.com.br/mercado/2018/07/receita-investiga-a-coca-cola-por-fraude-no-faturamento-com-xarope.shtml
30. Di Cunto R, Ribeiro M, Simão E. Acordo devolve incentivo para refrigerante. Valor Econômico [Internet]. 2018 Aug; [acesso 06 jun.2024]. Disponível em: https://valor.globo.com/empresas/noticia/2018/08/17/acordo-devolve-incentivo-para-refrigerante.ghtml
31. Prado M, Wiziack J. Coca-Cola ameaça deixar Brasil se não recuperar subsídio na Zona Franca. Folha de São Paulo [Internet]. 2018 Aug; [acesso 06 jun.2024]. Disponível em: https://www1.folha.uol.com.br/mercado/2018/08/coca-cola-ameaca-deixar-brasil-se-nao-recuperar-subsidio-na-zona-franca.shtml
32. Araújo C, Pupo F. Governo vai manter corte de benefício a refrigerantes. Valor Econômico [Internet]. 2018 Sep; [acesso 06 jun.2024]. Disponível em: https://valor.globo.com/empresas/noticia/2018/09/21/governo-vai-manter-corte-de-beneficio-a-refrigerantes.ghtml
33. Ventura M. Decreto restabelece parcialmente benefícios para refrigerantes. O Globo [Internet]. 2019 Jul; [acesso 06 jun.2024]. Disponível em: https://oglobo.globo.com/economia/decreto-restabelece-parcialmente-beneficios-para-refrigerantes-23777371
34. Di Cunto R, Truffi R. Deputado do PSL articula bancada de defesa da Amazônia. Valor Econômico [Internet]. 2019 May; [acesso 06 jun.2024]. Disponível em: https://valor.globo.com/politica/noticia/2019/05/27/deputado-do-psl-articula-bancada-de-defesa-da-amazonia.ghtml
35. Oliveira F. Fim de incentivos deve diminuir competitividade e ir parar na Justiça, dizem associações. Folha de São Paulo [Internet]. 2018 May; [acesso 06 jun.2024]. Disponível em: https://www1.folha.uol.com.br/mercado/2018/05/para-associacoes-fim-de-incentivos-a-exportacao-devem-diminuir-competitividade-e-ir-parar-na-justica.shtml
36. Di Cunto R, Graner F, Pupo F. Governo avalia alíquota intermediária para concentrado de refrigerante da ZFM. Valor Econômico [Internet]. 2018 Jul; [acesso 06 jun.2024]. Disponível em: https://valor.globo.com/brasil/noticia/2018/07/12/governo-avalia-aliquota-intermediaria-para-concentrado-de-refrigerante-da-zfm.ghtml
37. Di Cunto R, Graner F. Pepsico deixa Zona Franca de Manaus. Valor Econômico [Internet]. 2018 Dec; [acesso 06 jun.2024]. Disponível em: https://valor.globo.com/empresas/noticia/2018/12/04/pepsico-deixa-zona-franca-de-manaus.ghtml
38. Di Cunto R, Graner F. Bancada do Amazonas pressiona Guedes por incentivos a refrigerantes. Valor Econômico [Internet]. 2019 Apr; [acesso 06 jun.2024]. Disponível em: https://valor.globo.com/politica/noticia/2019/04/01/bancada-do-amazonas-pressiona-guedes-por-incentivos-a-refrigerantes.ghtml
39. Di Cunto R, Graner F. Bancada do AM pede volta de incentivo a refrigerantes. Valor Econômico [Internet]. 2019 Apr; [acesso 06 jun.2024]. Disponível em: https://valor.globo.com/brasil/noticia/2019/04/02/bancada-do-am-pede-volta-de-incentivo-a-refrigerante.ghtml
40. Doca G, Martinez-Vargas I. Sob pressão de empresários, parlamentares articulam redução de IR sobre dividendos. O Globo [Internet]. 2021 Jul; [acesso 06 jun.2024]. Disponível em: https://oglobo.globo.com/economia/sob-pressao-de-empresarios-parlamentares-articulam-reducao-de-ir-sobre-dividendos-25097069
41. Cunha J. Brasil tem potencial, mas não podemos depender só de renda, diz presidente da Ambev. Folha de São Paulo [Internet]. 2019 May; [acesso 06 jun.2024]. Disponível em: https://www1.folha.uol.com.br/mercado/2019/05/brasil-tem-potencial-mas-nao-podemos-depender-so-de-renda-diz-presidente-da-ambev.shtml
42. Mialon M, Gaitan Charry DA, Cediel G, Crosbie E, Baeza Scagliusi F, Pérez Tamayo EM. “The architecture of the state was transformed in favour of the interests of companies”: corporate political activity of the food industry in Colombia. Global Health [Internet]. 2020;16(1):1–16. https://doi.org/10.1186/s12992-020-00631-x
43. Hillman AJ, Hitt MA. Corporate political strategy formulation: A model of approach, participation, and strategy decisions. Acad Manag Rev [Internet]. 1999;24(4):825–42. https://doi.org/10.2307/259357
44. Ulucanlar S, Fooks GJ, Gilmore AB. The Policy Dystopia Model: An Interpretive Analysis of Tobacco Industry Political Activity. PLoS Med [Internet]. 2016;13(9):1-21. https://doi.org/10.1371/journal.pmed.1002125
45. Jaichuen N, Phulkerd S, Certthkrikul N, Sacks G, Tangcharoensathien V. Corporate political activity of major food companies in Thailand: An assessment and policy recommendations. Global Health [Internet]. 2018;14(1):1-11. https://doi.org/10.1186/s12992-018-0432-z
46. Salazar M. Interferencia de la industria en las propuestas de implementacion de sellos frontales de advertencias 2017-2018 [Internet]. 2018.[Acesso 06 jun.2024]. Disponível em: https://educarconsumidores.org/wp-content/uploads/2020/04/6.-Interferencia-de-la-Industria.pdf
47. World Cancer ResearchFund International. Health-related food taxes [Internet]. Nourishing Database. 2022. [Acesso 06 jun.2024]. Disponível em: https://policydatabase.wcrf.org/level_one?page=nourishing-level-one#step2=2#step3=315
48. Thow AM, Rippin HL, Mulcahy G, Duffey K. Sugar-sweetened beverage taxes in Europe: learning for the future. Eur J Public Health [Internet]. 2022;32(2):273-80. https://doi.org/10.1093/eurpub/ckab211
49. Balbinotto G, Cardoso L. Measuring the Economic Impact Of Ssb Taxes In Brazil: An Input-Output Analysis. ValueHeal [Internet]. 2016;19(3):A101. https://doi.org/10.1016/j.jval.2016.03.1728
50. Alcaraz A, Vianna C, Bardach A, Espinola N, Perelli L, Balan D, et al. O lado oculto das bebidas açucaradas no Brasil. 2020;6.[Acesso 06 jun.2024]. Disponível em: https://actbr.org.br/uploads/arquivos/IECS-e-Infografías-bebidas-azucaradas-Brasil.pdf
51. Campbell N, Mialon M, Reilly K, Browne S, Finucane FM. How are frames generated? Insights from the industry lobby against the sugar tax in Ireland. Soc Sci Med [Internet]. 2020;264(July):113215. https://doi.org/10.1016/j.socscimed.2020.113215
52. Mounsey S, Veerman L, Jan S, Thow AM. The macroeconomic impacts of diet-related fiscal policy for NCD prevention: A systematic review. Econ Hum Biol [Internet]. 2020;37:100854. https://doi.org/10.1016/j.ehb.2020.100854
53. Break free from plastic. Branded vol III - Demanding Corporate Acountability for Plastic Pollution. 2020. [Acesso 06 jun.2024]. Disponível em: https://brandaudit.breakfreefromplastic.org/brand-audit-2020/
54. Pearson J. Are we doing the right thing? Leadership and prioritisation for public benefit. J Corp Citizsh [Internet]. 2010;(37):37-40. [Acesso 06 jun.2024]. Disponível em: https://www.jstor.org/stable/jcorpciti.37.37
55. Delmas MA, Burbano VC. The Drivers of Greenwashing. Calif Manage Rev [Internet]. 2011;54(1):64-87. https://doi.org/10.1525/cmr.2011.54.1.64
56. de Freitas Netto SV, Sobral MFF, Ribeiro ARB, Soares GR da L. Concepts and forms of greenwashing: a systematic review. Environ Sci Eur [Internet]. 2020;32(1). https://doi.org/10.1186/s12302-020-0300-3
57. Brandão R. Decreto que zera IPI de concentrados de refrigerantes gera insegurança jurídica, diz Abir. Valor Econômico [Internet]. 2022; [acesso 06 jun.2024]. Disponível em: https://valor.globo.com/empresas/noticia/2022/04/29/decreto-que-zera-ipi-de-concentrados-de-refrigerantes-gera-insegurana-jurdica-diz-abir.ghtml
58. Brasil, MDICS. Reforma tributária garante IPI da Zona Franca de Manaus e criação de fundo para Amazônia Ocidental e Amapá [Internet]. Ministério do Desenvolvimento, Indústria, Comércio e Serviços, 2023;[acesso 06 jun.2024]. Disponível em: reforma-tributariahttps://www.gov.br/suframa/pt-br/publicacoes/noticias/-garante-ipi-da-zona-franca-de-manaus-e-criacao-de-fundo-para-amazonia-ocidental-e-amapa
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 Ana Rafaela da Silva Alves, Camila Maranha Paes de Carvalho, Beatriz Gouveia Moura, Inês Rugani Ribeiro de Castro
This work is licensed under a Creative Commons Attribution 4.0 International License.
STATEMENT OF AUTHORSHIP RESPONSIBILITY
Title of the manuscript:
________________________________________________________
1. Statement of responsability
I certify that I have participated in the work above specified and take public responsibility for its content.
I certify that the manuscript represents an original work and that none of the material in the manuscript has been previously published, is included in another manuscript, or is currently under consideration for publication elsewhere, whether in printed form or in electronic media, except that described in the attachment.
In case of acceptance of this text by Demetra: Alimentação, Nutrição & Saude, I declare to be in accordance with the policy of public access and copyright adopted by Demetra, which provides as follows: (a) the authors retain the copyright and grant to the Journal the right of first publication, the work being simultaneously licensed under the Creative Commons Attribution License, which allows the sharing of the work with acknowledgment of authorship and initial publication in this journal; (b) authors are authorized to enter additional contracts separately for non-exclusive distribution of the version of the work published in this journal (eg, publishing in institutional repository or book chapter), with acknowledgment of authorship and initial publication in this journal; and (c) authors are permitted and encouraged to post and distribute their work online (eg, in institutional repositories or on their personal page) at any point before or during the editorial process, as this may lead to productive changes, as well as increase the impact and citation of the published work.
2. Conflict of Interest Statement
I certify that there is no conflict of interest in connection with the submitted article.
Date, signature and full address of all authors.
