La política tributaria para combatir el sobrepeso y la obesidad en México: 1988-2022

Abstract

In recent decades, overweight and obesity have become a problem that affects a large part of the world’s population, which is due to poor eating habits and lack of physical activity in people. In this sense, Mexico ranks second in adult obesity worldwide and fourth in childhood obesity. The objective here is to analyze Mexico’s tax policy to combat overweight and obesity in people, as well as its fiscal results, which allow us to verify whether favorable results have been achieved. It is an investigation of documentary type with descriptive scope, and of longitudinal cut, whose period is 1988-2021. With regard to the tax collection on junk food, from 2014 to 2021, from 31,539 to 55,890 million pesos, it almost doubled in eight years. In terms of overweight and obesity, the population between 20 and 49 years old is the most affected with 36.3% overweight and 38.5% with obesity. Thus, the tax on junk food does not affect people’s consumption, as the collection increased and rates of overweight and obesity do not go down.