Simple item page
 

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

cris.lastimport.scopus2025-10-23T06:56:08Z
cris.virtual.author-orcid0000-0002-4885-1547
cris.virtual.author-orcid#PLACEHOLDER_PARENT_METADATA_VALUE#
cris.virtual.author-orcid#PLACEHOLDER_PARENT_METADATA_VALUE#
cris.virtualsource.author-orcid19b7573f-f9f4-478c-af0b-279a45a3ac53
cris.virtualsource.author-orcid#PLACEHOLDER_PARENT_METADATA_VALUE#
cris.virtualsource.author-orcid#PLACEHOLDER_PARENT_METADATA_VALUE#
dc.abstract.enThe 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.
dc.affiliationWydział Ekonomiczny
dc.affiliation.instituteKatedra Ekonomii i Polityki Gospodarczej w Agrobiznesie
dc.contributor.authorZielińska-Chmielewska, Anna
dc.contributor.authorWielicka-Regulska, Anna
dc.contributor.authorMruk-Tomczak, Dobrosława
dc.date.access2025-06-13
dc.date.accessioned2025-09-22T07:27:36Z
dc.date.available2025-09-22T07:27:36Z
dc.date.copyright2023-12-22
dc.date.issued2023
dc.description.abstract<jats:p>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. </jats:p>
dc.description.accesstimeat_publication
dc.description.bibliographybibliogr.
dc.description.financepublication_nocost
dc.description.financecost0,00
dc.description.if1,0
dc.description.number3
dc.description.points100
dc.description.versionfinal_published
dc.description.volume86
dc.identifier.doi10.34659/eis.2023.86.3.578
dc.identifier.eissn2300-6420
dc.identifier.issn0867-8898
dc.identifier.urihttps://sciencerep.up.poznan.pl/handle/item/5006
dc.identifier.weblinkhttps://ekonomiaisrodowisko.pl/index.php/journal/article/view/578
dc.languageen
dc.relation.ispartofEconomics and Environment
dc.relation.pages265-287
dc.rightsCC-BY-SA
dc.sciencecloudsend
dc.share.typeOPEN_JOURNAL
dc.subject.enregulatory and market-based food policy tools
dc.subject.ensustainable and environmentally friendly food consumption
dc.subject.enquantitative and qualitative research
dc.subject.enPoland
dc.titleAssessment of the usage of VAT tax as a sustainable and environmentally friendly food policy tool: evidence from Poland
dc.typeJournalArticle
dspace.entity.typePublication
oaire.citation.issue3
oaire.citation.volume86