{"@odata.context":"https://ghoapi.azureedge.net/api/$metadata#TAXBEV_EARMARKEDEXCISETAX","value":[{"Id":3776211,"IndicatorCode":"TAXBEV_EARMARKEDEXCISETAX","SpatialDimType":"COUNTRY","SpatialDim":"PHL","ParentLocationCode":"WPR","TimeDimType":"YEAR","ParentLocation":"Western Pacific","Dim1Type":"BEVERAGETYPE","Dim1":"BEVERAGETYPE_ALCOHOLIC","TimeDim":2024,"Dim2Type":null,"Dim2":null,"Dim3Type":null,"Dim3":null,"DataSourceDimType":null,"DataSourceDim":null,"Value":"Alcohol excise revenues are fully earmarked to health and SDGs. Of the total alcohol excise tax collections, 60% is allotted for the implementation of the Universal Health Care law or Republic Act No. 11223, 20% is allotted for medical assistance and the Health Facilities Enhancement Program (HFEP) as determined by the Department of Health, and 20% is allotted for the attainment of the Sustainable Development Goals (SDGs) as determined by the National Economic Development Authority (NEDA).","NumericValue":null,"Low":null,"High":null,"Comments":null,"Date":"2025-12-16T20:37:05.86+01:00","TimeDimensionValue":"2024","TimeDimensionBegin":"2024-01-01T00:00:00+01:00","TimeDimensionEnd":"2024-12-31T00:00:00+01:00"},{"Id":5881068,"IndicatorCode":"TAXBEV_EARMARKEDEXCISETAX","SpatialDimType":"COUNTRY","SpatialDim":"GTM","ParentLocationCode":"AMR","TimeDimType":"YEAR","ParentLocation":"Americas","Dim1Type":"BEVERAGETYPE","Dim1":"BEVERAGETYPE_ALCOHOLIC","TimeDim":2024,"Dim2Type":null,"Dim2":null,"Dim3Type":null,"Dim3":null,"DataSourceDimType":null,"DataSourceDim":null,"Value":"Of the resources collected by the application of the excise tax on alcoholic beverages, a minimum of fifteen percent (15%) will be allocated for sexual and reproductive health, family planning and alcoholism programs of the Ministry of Public Health and Social Assistance.","NumericValue":null,"Low":null,"High":null,"Comments":null,"Date":"2025-12-16T20:37:05.86+01:00","TimeDimensionValue":"2024","TimeDimensionBegin":"2024-01-01T00:00:00+01:00","TimeDimensionEnd":"2024-12-31T00:00:00+01:00"},{"Id":9391747,"IndicatorCode":"TAXBEV_EARMARKEDEXCISETAX","SpatialDimType":"COUNTRY","SpatialDim":"PLW","ParentLocationCode":"WPR","TimeDimType":"YEAR","ParentLocation":"Western Pacific","Dim1Type":"BEVERAGETYPE","Dim1":"BEVERAGETYPE_ALCOHOLIC","TimeDim":2024,"Dim2Type":null,"Dim2":null,"Dim3Type":null,"Dim3":null,"DataSourceDimType":null,"DataSourceDim":null,"Value":"Ten percent (10%) of the annual revenues derived from the tax imposed on alcoholic beverages shall be allocated to the Non Communicable Diseases Fund","NumericValue":null,"Low":null,"High":null,"Comments":null,"Date":"2025-12-16T20:37:05.86+01:00","TimeDimensionValue":"2024","TimeDimensionBegin":"2024-01-01T00:00:00+01:00","TimeDimensionEnd":"2024-12-31T00:00:00+01:00"},{"Id":6922375,"IndicatorCode":"TAXBEV_EARMARKEDEXCISETAX","SpatialDimType":"COUNTRY","SpatialDim":"RUS","ParentLocationCode":"EUR","TimeDimType":"YEAR","ParentLocation":"Europe","Dim1Type":"BEVERAGETYPE","Dim1":"BEVERAGETYPE_NONALCOHOLIC","TimeDim":2024,"Dim2Type":null,"Dim2":null,"Dim3Type":null,"Dim3":null,"DataSourceDimType":null,"DataSourceDim":null,"Value":"Part of the revenues received from taxing sugar-sweetened beverages is used to finance the federal project \"Fight against diabetes\".","NumericValue":null,"Low":null,"High":null,"Comments":null,"Date":"2025-12-16T20:37:05.86+01:00","TimeDimensionValue":"2024","TimeDimensionBegin":"2024-01-01T00:00:00+01:00","TimeDimensionEnd":"2024-12-31T00:00:00+01:00"},{"Id":5363928,"IndicatorCode":"TAXBEV_EARMARKEDEXCISETAX","SpatialDimType":"COUNTRY","SpatialDim":"THA","ParentLocationCode":"SEAR","TimeDimType":"YEAR","ParentLocation":"South-East Asia","Dim1Type":"BEVERAGETYPE","Dim1":"BEVERAGETYPE_ALCOHOLIC","TimeDim":2024,"Dim2Type":null,"Dim2":null,"Dim3Type":null,"Dim3":null,"DataSourceDimType":null,"DataSourceDim":null,"Value":"Health tax surcharge to fund the ThaiHealth Promotion Foundation: 2% of excise (2001), Sports Fund tax: 2% of excise (since 2015), Elderly Fund tax: 2%  of excise (since 2017).","NumericValue":null,"Low":null,"High":null,"Comments":null,"Date":"2025-12-16T20:37:05.86+01:00","TimeDimensionValue":"2024","TimeDimensionBegin":"2024-01-01T00:00:00+01:00","TimeDimensionEnd":"2024-12-31T00:00:00+01:00"},{"Id":3324832,"IndicatorCode":"TAXBEV_EARMARKEDEXCISETAX","SpatialDimType":"COUNTRY","SpatialDim":"AZE","ParentLocationCode":"EUR","TimeDimType":"YEAR","ParentLocation":"Europe","Dim1Type":"BEVERAGETYPE","Dim1":"BEVERAGETYPE_ALCOHOLIC","TimeDim":2024,"Dim2Type":null,"Dim2":null,"Dim3Type":null,"Dim3":null,"DataSourceDimType":null,"DataSourceDim":null,"Value":"According to the Law of Health Insurance of the Republic of Azerbaijan, from excise revenues from vodka, strong drinks and liquor, AZN 0.2 (manat) for each liter of the drink is transferred to the account of the State Agency for Compulsory Medical Insurance. According to the Law of Health Insurance of the Republic of Azerbaijan, AZN 0.05 per liter of excise tax from beer is transferred to the account of the State Compulsory Medical Insurance Agency.","NumericValue":null,"Low":null,"High":null,"Comments":null,"Date":"2025-12-16T20:37:05.86+01:00","TimeDimensionValue":"2024","TimeDimensionBegin":"2024-01-01T00:00:00+01:00","TimeDimensionEnd":"2024-12-31T00:00:00+01:00"},{"Id":2829213,"IndicatorCode":"TAXBEV_EARMARKEDEXCISETAX","SpatialDimType":"COUNTRY","SpatialDim":"NRU","ParentLocationCode":"WPR","TimeDimType":"YEAR","ParentLocation":"Western Pacific","Dim1Type":"BEVERAGETYPE","Dim1":"BEVERAGETYPE_ALCOHOLIC","TimeDim":2024,"Dim2Type":null,"Dim2":null,"Dim3Type":null,"Dim3":null,"DataSourceDimType":null,"DataSourceDim":null,"Value":"3% of alcohol tax revenue is directed to towards domestic violence victims (Safe house)","NumericValue":null,"Low":null,"High":null,"Comments":null,"Date":"2025-12-16T20:37:05.86+01:00","TimeDimensionValue":"2024","TimeDimensionBegin":"2024-01-01T00:00:00+01:00","TimeDimensionEnd":"2024-12-31T00:00:00+01:00"},{"Id":1956887,"IndicatorCode":"TAXBEV_EARMARKEDEXCISETAX","SpatialDimType":"COUNTRY","SpatialDim":"VEN","ParentLocationCode":"AMR","TimeDimType":"YEAR","ParentLocation":"Americas","Dim1Type":"BEVERAGETYPE","Dim1":"BEVERAGETYPE_ALCOHOLIC","TimeDim":2024,"Dim2Type":null,"Dim2":null,"Dim3Type":null,"Dim3":null,"DataSourceDimType":null,"DataSourceDim":null,"Value":"42% of excise tax revenue are directed towards health, safety, defense, and educacion.","NumericValue":null,"Low":null,"High":null,"Comments":null,"Date":"2025-12-16T20:37:05.86+01:00","TimeDimensionValue":"2024","TimeDimensionBegin":"2024-01-01T00:00:00+01:00","TimeDimensionEnd":"2024-12-31T00:00:00+01:00"},{"Id":4912106,"IndicatorCode":"TAXBEV_EARMARKEDEXCISETAX","SpatialDimType":"COUNTRY","SpatialDim":"CPV","ParentLocationCode":"AFR","TimeDimType":"YEAR","ParentLocation":"Africa","Dim1Type":"BEVERAGETYPE","Dim1":"BEVERAGETYPE_ALCOHOLIC","TimeDim":2024,"Dim2Type":null,"Dim2":null,"Dim3Type":null,"Dim3":null,"DataSourceDimType":null,"DataSourceDim":null,"Value":"Under the terms of art. 79 of Law No. 35/X/2023, of December 31, which approves the State Budget for 2024, the revenues from the specific tax are allocated to investment projects, sports activities and youth policies.","NumericValue":null,"Low":null,"High":null,"Comments":null,"Date":"2025-12-16T20:37:05.86+01:00","TimeDimensionValue":"2024","TimeDimensionBegin":"2024-01-01T00:00:00+01:00","TimeDimensionEnd":"2024-12-31T00:00:00+01:00"},{"Id":7913553,"IndicatorCode":"TAXBEV_EARMARKEDEXCISETAX","SpatialDimType":"COUNTRY","SpatialDim":"LTU","ParentLocationCode":"EUR","TimeDimType":"YEAR","ParentLocation":"Europe","Dim1Type":"BEVERAGETYPE","Dim1":"BEVERAGETYPE_ALCOHOLIC","TimeDim":2024,"Dim2Type":null,"Dim2":null,"Dim3Type":null,"Dim3":null,"DataSourceDimType":null,"DataSourceDim":null,"Value":"According to the Law on Health System (Art. 381 ), a certain amount (is being set annually by the Government, about 3,3 mln. EUR) of the actual income from the excise duty income received from the sale of alcoholic beverages, tobacco, as well as from lotteries and gambling tax is allocated for the State Public Health Promotion Fund.","NumericValue":null,"Low":null,"High":null,"Comments":null,"Date":"2025-12-16T20:37:05.86+01:00","TimeDimensionValue":"2024","TimeDimensionBegin":"2024-01-01T00:00:00+01:00","TimeDimensionEnd":"2024-12-31T00:00:00+01:00"},{"Id":9230621,"IndicatorCode":"TAXBEV_EARMARKEDEXCISETAX","SpatialDimType":"COUNTRY","SpatialDim":"CHE","ParentLocationCode":"EUR","TimeDimType":"YEAR","ParentLocation":"Europe","Dim1Type":"BEVERAGETYPE","Dim1":"BEVERAGETYPE_ALCOHOLIC","TimeDim":2024,"Dim2Type":null,"Dim2":null,"Dim3Type":null,"Dim3":null,"DataSourceDimType":null,"DataSourceDim":null,"Value":"10% of revenues collected from excise on spirits is redistributed to Cantons. Most of these funds (90%) has to be spent to combat the causes and effects of alcoholism, as well as the abuse of addictive substances, narcotics and medications.","NumericValue":null,"Low":null,"High":null,"Comments":null,"Date":"2025-12-16T20:37:05.86+01:00","TimeDimensionValue":"2024","TimeDimensionBegin":"2024-01-01T00:00:00+01:00","TimeDimensionEnd":"2024-12-31T00:00:00+01:00"},{"Id":9289813,"IndicatorCode":"TAXBEV_EARMARKEDEXCISETAX","SpatialDimType":"COUNTRY","SpatialDim":"MNG","ParentLocationCode":"WPR","TimeDimType":"YEAR","ParentLocation":"Western Pacific","Dim1Type":"BEVERAGETYPE","Dim1":"BEVERAGETYPE_ALCOHOLIC","TimeDim":2024,"Dim2Type":null,"Dim2":null,"Dim3Type":null,"Dim3":null,"DataSourceDimType":null,"DataSourceDim":null,"Value":"According to Article 19.2.1 of the Government Special Fund Law, 1 % of excise tax on alcohol is allocated to the Health Promotion Fund in every year.","NumericValue":null,"Low":null,"High":null,"Comments":null,"Date":"2025-12-16T20:37:05.86+01:00","TimeDimensionValue":"2024","TimeDimensionBegin":"2024-01-01T00:00:00+01:00","TimeDimensionEnd":"2024-12-31T00:00:00+01:00"},{"Id":3712498,"IndicatorCode":"TAXBEV_EARMARKEDEXCISETAX","SpatialDimType":"COUNTRY","SpatialDim":"AZE","ParentLocationCode":"EUR","TimeDimType":"YEAR","ParentLocation":"Europe","Dim1Type":"BEVERAGETYPE","Dim1":"BEVERAGETYPE_NONALCOHOLIC","TimeDim":2024,"Dim2Type":null,"Dim2":null,"Dim3Type":null,"Dim3":null,"DataSourceDimType":null,"DataSourceDim":null,"Value":"0.1 manat of the excise duty applied per liter of energy drinks goes to Compulsory Medical Insurance. It is regulated under the Law of the Republic of Azerbaijan \"On Medical Insurance\" under Article 15-10.1.4.","NumericValue":null,"Low":null,"High":null,"Comments":null,"Date":"2025-12-16T20:37:05.86+01:00","TimeDimensionValue":"2024","TimeDimensionBegin":"2024-01-01T00:00:00+01:00","TimeDimensionEnd":"2024-12-31T00:00:00+01:00"},{"Id":5247802,"IndicatorCode":"TAXBEV_EARMARKEDEXCISETAX","SpatialDimType":"COUNTRY","SpatialDim":"COL","ParentLocationCode":"AMR","TimeDimType":"YEAR","ParentLocation":"Americas","Dim1Type":"BEVERAGETYPE","Dim1":"BEVERAGETYPE_ALCOHOLIC","TimeDim":2024,"Dim2Type":null,"Dim2":null,"Dim3Type":null,"Dim3":null,"DataSourceDimType":null,"DataSourceDim":null,"Value":"The sixth part of the tax on the consumption of beers is destined to finance health. For spirits and wines, 37% goes to health and 3% to sports.","NumericValue":null,"Low":null,"High":null,"Comments":null,"Date":"2025-12-16T20:37:05.86+01:00","TimeDimensionValue":"2024","TimeDimensionBegin":"2024-01-01T00:00:00+01:00","TimeDimensionEnd":"2024-12-31T00:00:00+01:00"},{"Id":7078935,"IndicatorCode":"TAXBEV_EARMARKEDEXCISETAX","SpatialDimType":"COUNTRY","SpatialDim":"PAN","ParentLocationCode":"AMR","TimeDimType":"YEAR","ParentLocation":"Americas","Dim1Type":"BEVERAGETYPE","Dim1":"BEVERAGETYPE_ALCOHOLIC","TimeDim":2024,"Dim2Type":null,"Dim2":null,"Dim3Type":null,"Dim3":null,"DataSourceDimType":null,"DataSourceDim":null,"Value":"Law 438 of June 14, 2024, published in Official Gazette No. 30053-A, establishes the \"Permanent Benefits Program for Retirees and Pensioners of the Disability, Old Age, Death, and Occupational Risk Regime of the Social Security Fund.\"\nThe program will funded through allocations corresponding to  30.77% of the excise tax on alcoholic beverages.","NumericValue":null,"Low":null,"High":null,"Comments":null,"Date":"2025-12-16T20:37:05.86+01:00","TimeDimensionValue":"2024","TimeDimensionBegin":"2024-01-01T00:00:00+01:00","TimeDimensionEnd":"2024-12-31T00:00:00+01:00"},{"Id":4205791,"IndicatorCode":"TAXBEV_EARMARKEDEXCISETAX","SpatialDimType":"COUNTRY","SpatialDim":"PAN","ParentLocationCode":"AMR","TimeDimType":"YEAR","ParentLocation":"Americas","Dim1Type":"BEVERAGETYPE","Dim1":"BEVERAGETYPE_NONALCOHOLIC","TimeDim":2024,"Dim2Type":null,"Dim2":null,"Dim3Type":null,"Dim3":null,"DataSourceDimType":null,"DataSourceDim":null,"Value":"The entire amount collected from the selective consumption tax on sugary drinks will be used for the purposes of the Health Improvement Plan, except for the amount collected from the tax on soft drinks, and will be distributed as follows: 35% Ministry of Health, 25 % for the National Oncological Institute, 15% for the Diabetic Patient Clinic programs of the national public health sector, 15% for the Ministry of Education, 5% for the Ministry of Agricultural Development and 5% for the Ministry of Commerce and Industries (Law 114 of 18 Nov 2019).","NumericValue":null,"Low":null,"High":null,"Comments":null,"Date":"2025-12-16T20:37:05.86+01:00","TimeDimensionValue":"2024","TimeDimensionBegin":"2024-01-01T00:00:00+01:00","TimeDimensionEnd":"2024-12-31T00:00:00+01:00"},{"Id":2986803,"IndicatorCode":"TAXBEV_EARMARKEDEXCISETAX","SpatialDimType":"COUNTRY","SpatialDim":"TZA","ParentLocationCode":"AFR","TimeDimType":"YEAR","ParentLocation":"Africa","Dim1Type":"BEVERAGETYPE","Dim1":"BEVERAGETYPE_NONALCOHOLIC","TimeDim":2024,"Dim2Type":null,"Dim2":null,"Dim3Type":null,"Dim3":null,"DataSourceDimType":null,"DataSourceDim":null,"Value":"2 percent of collections of excise duty from carbonated soft drinks, cosmetics products and alcoholic drinks to be remitted to the Universal Health Insurance Fund.","NumericValue":null,"Low":null,"High":null,"Comments":null,"Date":"2025-12-16T20:37:05.86+01:00","TimeDimensionValue":"2024","TimeDimensionBegin":"2024-01-01T00:00:00+01:00","TimeDimensionEnd":"2024-12-31T00:00:00+01:00"},{"Id":5693551,"IndicatorCode":"TAXBEV_EARMARKEDEXCISETAX","SpatialDimType":"COUNTRY","SpatialDim":"FRA","ParentLocationCode":"EUR","TimeDimType":"YEAR","ParentLocation":"Europe","Dim1Type":"BEVERAGETYPE","Dim1":"BEVERAGETYPE_NONALCOHOLIC","TimeDim":2024,"Dim2Type":null,"Dim2":null,"Dim3Type":null,"Dim3":null,"DataSourceDimType":null,"DataSourceDim":null,"Value":"Revenues from excise on SSBs will fund social security including health care and support to the agricultural sector.","NumericValue":null,"Low":null,"High":null,"Comments":null,"Date":"2025-12-16T20:37:05.86+01:00","TimeDimensionValue":"2024","TimeDimensionBegin":"2024-01-01T00:00:00+01:00","TimeDimensionEnd":"2024-12-31T00:00:00+01:00"},{"Id":2255186,"IndicatorCode":"TAXBEV_EARMARKEDEXCISETAX","SpatialDimType":"COUNTRY","SpatialDim":"ISL","ParentLocationCode":"EUR","TimeDimType":"YEAR","ParentLocation":"Europe","Dim1Type":"BEVERAGETYPE","Dim1":"BEVERAGETYPE_ALCOHOLIC","TimeDim":2024,"Dim2Type":null,"Dim2":null,"Dim3Type":null,"Dim3":null,"DataSourceDimType":null,"DataSourceDim":null,"Value":"The rate of alcohol taxes dedicated to public health fund for prevention and promotion is now determined annually by appropriations based on the financial resources in the budget.","NumericValue":null,"Low":null,"High":null,"Comments":null,"Date":"2025-12-16T20:37:05.86+01:00","TimeDimensionValue":"2024","TimeDimensionBegin":"2024-01-01T00:00:00+01:00","TimeDimensionEnd":"2024-12-31T00:00:00+01:00"},{"Id":8530870,"IndicatorCode":"TAXBEV_EARMARKEDEXCISETAX","SpatialDimType":"COUNTRY","SpatialDim":"NZL","ParentLocationCode":"WPR","TimeDimType":"YEAR","ParentLocation":"Western Pacific","Dim1Type":"BEVERAGETYPE","Dim1":"BEVERAGETYPE_ALCOHOLIC","TimeDim":2024,"Dim2Type":null,"Dim2":null,"Dim3Type":null,"Dim3":null,"DataSourceDimType":null,"DataSourceDim":null,"Value":"Excise duty goes to general taxation but the Pae Ora (Healthy Futures) Alcohol Levy is dedicated to alcohol-related health activities.","NumericValue":null,"Low":null,"High":null,"Comments":null,"Date":"2025-12-16T20:37:05.86+01:00","TimeDimensionValue":"2024","TimeDimensionBegin":"2024-01-01T00:00:00+01:00","TimeDimensionEnd":"2024-12-31T00:00:00+01:00"},{"Id":3013353,"IndicatorCode":"TAXBEV_EARMARKEDEXCISETAX","SpatialDimType":"COUNTRY","SpatialDim":"ZWE","ParentLocationCode":"AFR","TimeDimType":"YEAR","ParentLocation":"Africa","Dim1Type":"BEVERAGETYPE","Dim1":"BEVERAGETYPE_NONALCOHOLIC","TimeDim":2024,"Dim2Type":null,"Dim2":null,"Dim3Type":null,"Dim3":null,"DataSourceDimType":null,"DataSourceDim":null,"Value":"Additional funds generated from the review of excise duty on cigarettes and energy drinks will be ring-fenced and appropriated from the Consolidated Revenue Fund, towards treatment and support of cancer, diabetes and hypertension patients through the Non-Communicable Diseases Fund.","NumericValue":null,"Low":null,"High":null,"Comments":null,"Date":"2025-12-16T20:37:05.86+01:00","TimeDimensionValue":"2024","TimeDimensionBegin":"2024-01-01T00:00:00+01:00","TimeDimensionEnd":"2024-12-31T00:00:00+01:00"},{"Id":4035719,"IndicatorCode":"TAXBEV_EARMARKEDEXCISETAX","SpatialDimType":"COUNTRY","SpatialDim":"GAB","ParentLocationCode":"AFR","TimeDimType":"YEAR","ParentLocation":"Africa","Dim1Type":"BEVERAGETYPE","Dim1":"BEVERAGETYPE_ALCOHOLIC","TimeDim":2024,"Dim2Type":null,"Dim2":null,"Dim3Type":null,"Dim3":null,"DataSourceDimType":null,"DataSourceDim":null,"Value":"All taxes collected by the State on alcoholic beverages are intended to fund the National Fund for the Development of Sport (2020 Tax Code Book 2 Title 2, art 250).","NumericValue":null,"Low":null,"High":null,"Comments":null,"Date":"2025-12-16T20:37:05.86+01:00","TimeDimensionValue":"2024","TimeDimensionBegin":"2024-01-01T00:00:00+01:00","TimeDimensionEnd":"2024-12-31T00:00:00+01:00"},{"Id":8065825,"IndicatorCode":"TAXBEV_EARMARKEDEXCISETAX","SpatialDimType":"COUNTRY","SpatialDim":"EST","ParentLocationCode":"EUR","TimeDimType":"YEAR","ParentLocation":"Europe","Dim1Type":"BEVERAGETYPE","Dim1":"BEVERAGETYPE_ALCOHOLIC","TimeDim":2024,"Dim2Type":null,"Dim2":null,"Dim3Type":null,"Dim3":null,"DataSourceDimType":null,"DataSourceDim":null,"Value":"The 3.5 percent of the alcohol and tobacco excise tax received in the state budget is transferred to the Estonian Cultural Capital, including 0.5 percent to the endowment fund for physical culture and sports, which is part of the Estonian Cultural Capital.","NumericValue":null,"Low":null,"High":null,"Comments":null,"Date":"2025-12-16T20:37:05.86+01:00","TimeDimensionValue":"2024","TimeDimensionBegin":"2024-01-01T00:00:00+01:00","TimeDimensionEnd":"2024-12-31T00:00:00+01:00"},{"Id":6074556,"IndicatorCode":"TAXBEV_EARMARKEDEXCISETAX","SpatialDimType":"COUNTRY","SpatialDim":"SLV","ParentLocationCode":"AMR","TimeDimType":"YEAR","ParentLocation":"Americas","Dim1Type":"BEVERAGETYPE","Dim1":"BEVERAGETYPE_ALCOHOLIC","TimeDim":2024,"Dim2Type":null,"Dim2":null,"Dim3Type":null,"Dim3":null,"DataSourceDimType":null,"DataSourceDim":null,"Value":"35% of the income from excise taxes on tobacco, alcohol and firearms, ammunition and explosives finance the Solidarity Fund for Health (Fosalud) (Decree No. 538 - Special Law for the Establishment of FOSALUD, art. 12).","NumericValue":null,"Low":null,"High":null,"Comments":null,"Date":"2025-12-16T20:37:05.86+01:00","TimeDimensionValue":"2024","TimeDimensionBegin":"2024-01-01T00:00:00+01:00","TimeDimensionEnd":"2024-12-31T00:00:00+01:00"},{"Id":7502652,"IndicatorCode":"TAXBEV_EARMARKEDEXCISETAX","SpatialDimType":"COUNTRY","SpatialDim":"TZA","ParentLocationCode":"AFR","TimeDimType":"YEAR","ParentLocation":"Africa","Dim1Type":"BEVERAGETYPE","Dim1":"BEVERAGETYPE_ALCOHOLIC","TimeDim":2024,"Dim2Type":null,"Dim2":null,"Dim3Type":null,"Dim3":null,"DataSourceDimType":null,"DataSourceDim":null,"Value":"2 percent of collections of excise duty from carbonated soft drinks, cosmetics products and alcoholic drinks to be remitted to the Universal Health Insurance Fund.","NumericValue":null,"Low":null,"High":null,"Comments":null,"Date":"2025-12-16T20:37:05.86+01:00","TimeDimensionValue":"2024","TimeDimensionBegin":"2024-01-01T00:00:00+01:00","TimeDimensionEnd":"2024-12-31T00:00:00+01:00"},{"Id":7093189,"IndicatorCode":"TAXBEV_EARMARKEDEXCISETAX","SpatialDimType":"COUNTRY","SpatialDim":"MAR","ParentLocationCode":"EMR","TimeDimType":"YEAR","ParentLocation":"Eastern Mediterranean","Dim1Type":"BEVERAGETYPE","Dim1":"BEVERAGETYPE_ALCOHOLIC","TimeDim":2024,"Dim2Type":null,"Dim2":null,"Dim3Type":null,"Dim3":null,"DataSourceDimType":null,"DataSourceDim":null,"Value":"Parafiscal tax on wines and beers funds the Moroccan red crescent (Decree no 2.75.890 of 27 Dec 1975).","NumericValue":null,"Low":null,"High":null,"Comments":null,"Date":"2025-12-16T20:37:05.86+01:00","TimeDimensionValue":"2024","TimeDimensionBegin":"2024-01-01T00:00:00+01:00","TimeDimensionEnd":"2024-12-31T00:00:00+01:00"},{"Id":6965186,"IndicatorCode":"TAXBEV_EARMARKEDEXCISETAX","SpatialDimType":"COUNTRY","SpatialDim":"TCD","ParentLocationCode":"AFR","TimeDimType":"YEAR","ParentLocation":"Africa","Dim1Type":"BEVERAGETYPE","Dim1":"BEVERAGETYPE_ALCOHOLIC","TimeDim":2024,"Dim2Type":null,"Dim2":null,"Dim3Type":null,"Dim3":null,"DataSourceDimType":null,"DataSourceDim":null,"Value":"Revenues from additional excise duties on alcoholic beverages (10% excise on beers, 15% on wines and 20% on liquors) are earmarked for universal health coverage (Finance Law 2020).","NumericValue":null,"Low":null,"High":null,"Comments":null,"Date":"2025-12-16T20:37:05.86+01:00","TimeDimensionValue":"2024","TimeDimensionBegin":"2024-01-01T00:00:00+01:00","TimeDimensionEnd":"2024-12-31T00:00:00+01:00"},{"Id":3354224,"IndicatorCode":"TAXBEV_EARMARKEDEXCISETAX","SpatialDimType":"COUNTRY","SpatialDim":"MDG","ParentLocationCode":"AFR","TimeDimType":"YEAR","ParentLocation":"Africa","Dim1Type":"BEVERAGETYPE","Dim1":"BEVERAGETYPE_ALCOHOLIC","TimeDim":2024,"Dim2Type":null,"Dim2":null,"Dim3Type":null,"Dim3":null,"DataSourceDimType":null,"DataSourceDim":null,"Value":"Special tax for youth and sport, collected on alcoholic beverages and tobacco, is allocated to the benefit of anti-smoking programs, youth promotion and culture.","NumericValue":null,"Low":null,"High":null,"Comments":null,"Date":"2025-12-16T20:37:05.86+01:00","TimeDimensionValue":"2024","TimeDimensionBegin":"2024-01-01T00:00:00+01:00","TimeDimensionEnd":"2024-12-31T00:00:00+01:00"},{"Id":2708130,"IndicatorCode":"TAXBEV_EARMARKEDEXCISETAX","SpatialDimType":"COUNTRY","SpatialDim":"HUN","ParentLocationCode":"EUR","TimeDimType":"YEAR","ParentLocation":"Europe","Dim1Type":"BEVERAGETYPE","Dim1":"BEVERAGETYPE_NONALCOHOLIC","TimeDim":2024,"Dim2Type":null,"Dim2":null,"Dim3Type":null,"Dim3":null,"DataSourceDimType":null,"DataSourceDim":null,"Value":"The Public Health Product Tax contributes solely to the revenue of the Health Insurance Fund and used for different health policy purposes, interventions. There is a possibility for the tax provider to offer maximum 10% of the tax to finance public health programs (prevention, health promotion etc.) in agreement with/supervised by the National Institute for Pharmacy and Nutrition. The model is the same, however the supervisory role has been transferred from the National Institute for Pharmacy and Nutrition to the Prime Minister's Office.","NumericValue":null,"Low":null,"High":null,"Comments":null,"Date":"2025-12-16T20:37:05.86+01:00","TimeDimensionValue":"2024","TimeDimensionBegin":"2024-01-01T00:00:00+01:00","TimeDimensionEnd":"2024-12-31T00:00:00+01:00"},{"Id":4476114,"IndicatorCode":"TAXBEV_EARMARKEDEXCISETAX","SpatialDimType":"COUNTRY","SpatialDim":"LSO","ParentLocationCode":"AFR","TimeDimType":"YEAR","ParentLocation":"Africa","Dim1Type":"BEVERAGETYPE","Dim1":"BEVERAGETYPE_ALCOHOLIC","TimeDim":2024,"Dim2Type":null,"Dim2":null,"Dim3Type":null,"Dim3":null,"DataSourceDimType":null,"DataSourceDim":null,"Value":"Tobacco and Alcohol Product Levy (TAPL) of 7.5% on retail price exclusive of VAT and TAPL levied to influence acceptable or normal consumption of tobacco and alcoholic products.","NumericValue":null,"Low":null,"High":null,"Comments":null,"Date":"2025-12-16T20:37:05.86+01:00","TimeDimensionValue":"2024","TimeDimensionBegin":"2024-01-01T00:00:00+01:00","TimeDimensionEnd":"2024-12-31T00:00:00+01:00"},{"Id":4908645,"IndicatorCode":"TAXBEV_EARMARKEDEXCISETAX","SpatialDimType":"COUNTRY","SpatialDim":"PHL","ParentLocationCode":"WPR","TimeDimType":"YEAR","ParentLocation":"Western Pacific","Dim1Type":"BEVERAGETYPE","Dim1":"BEVERAGETYPE_NONALCOHOLIC","TimeDim":2024,"Dim2Type":null,"Dim2":null,"Dim3Type":null,"Dim3":null,"DataSourceDimType":null,"DataSourceDim":null,"Value":"RA 11346 included 50 percent of revenues from sweetened beverages as sources of funds for Philhealth, and medical assistance and HFEP (Health Facilities Enhancement Program). The remaining 50 percent of incremental revenues from sweetened beverages shall follow the allocations under RA 10963 or the Tax Reform for Acceleration and Inclusion (TRAIN) law.","NumericValue":null,"Low":null,"High":null,"Comments":null,"Date":"2025-12-16T20:37:05.86+01:00","TimeDimensionValue":"2024","TimeDimensionBegin":"2024-01-01T00:00:00+01:00","TimeDimensionEnd":"2024-12-31T00:00:00+01:00"},{"Id":6081994,"IndicatorCode":"TAXBEV_EARMARKEDEXCISETAX","SpatialDimType":"COUNTRY","SpatialDim":"BGR","ParentLocationCode":"EUR","TimeDimType":"YEAR","ParentLocation":"Europe","Dim1Type":"BEVERAGETYPE","Dim1":"BEVERAGETYPE_ALCOHOLIC","TimeDim":2024,"Dim2Type":null,"Dim2":null,"Dim3Type":null,"Dim3":null,"DataSourceDimType":null,"DataSourceDim":null,"Value":"One percent of the funds received in the state budget from excise taxes on tobacco products and alcoholic beverages shall be used to finance the national programs for reduction of tobacco and tobacco products use, of alcohol consumption as well as the prevention of narcotic substances use (Health Act, Art. 53(3)).","NumericValue":null,"Low":null,"High":null,"Comments":null,"Date":"2025-12-16T20:37:05.86+01:00","TimeDimensionValue":"2024","TimeDimensionBegin":"2024-01-01T00:00:00+01:00","TimeDimensionEnd":"2024-12-31T00:00:00+01:00"},{"Id":4010752,"IndicatorCode":"TAXBEV_EARMARKEDEXCISETAX","SpatialDimType":"COUNTRY","SpatialDim":"FRA","ParentLocationCode":"EUR","TimeDimType":"YEAR","ParentLocation":"Europe","Dim1Type":"BEVERAGETYPE","Dim1":"BEVERAGETYPE_ALCOHOLIC","TimeDim":2024,"Dim2Type":null,"Dim2":null,"Dim3Type":null,"Dim3":null,"DataSourceDimType":null,"DataSourceDim":null,"Value":"Specific tax on alcoholic beverages contributes to social security and health and old age in the agricultural sector.","NumericValue":null,"Low":null,"High":null,"Comments":null,"Date":"2025-12-16T20:37:05.86+01:00","TimeDimensionValue":"2024","TimeDimensionBegin":"2024-01-01T00:00:00+01:00","TimeDimensionEnd":"2024-12-31T00:00:00+01:00"},{"Id":4732023,"IndicatorCode":"TAXBEV_EARMARKEDEXCISETAX","SpatialDimType":"COUNTRY","SpatialDim":"POL","ParentLocationCode":"EUR","TimeDimType":"YEAR","ParentLocation":"Europe","Dim1Type":"BEVERAGETYPE","Dim1":"BEVERAGETYPE_NONALCOHOLIC","TimeDim":2024,"Dim2Type":null,"Dim2":null,"Dim3Type":null,"Dim3":null,"DataSourceDimType":null,"DataSourceDim":null,"Value":"96.5% of the revenue from the sugar fee is the revenue of the National Health Fund (based on Article 12c (1)(1) of the Public Health Act).","NumericValue":null,"Low":null,"High":null,"Comments":null,"Date":"2025-12-16T20:37:05.86+01:00","TimeDimensionValue":"2024","TimeDimensionBegin":"2024-01-01T00:00:00+01:00","TimeDimensionEnd":"2024-12-31T00:00:00+01:00"},{"Id":9534382,"IndicatorCode":"TAXBEV_EARMARKEDEXCISETAX","SpatialDimType":"COUNTRY","SpatialDim":"BOL","ParentLocationCode":"AMR","TimeDimType":"YEAR","ParentLocation":"Americas","Dim1Type":"BEVERAGETYPE","Dim1":"BEVERAGETYPE_ALCOHOLIC","TimeDim":2024,"Dim2Type":null,"Dim2":null,"Dim3Type":null,"Dim3":null,"DataSourceDimType":null,"DataSourceDim":null,"Value":"The revenue from the ad valorem excise tax on alcoholic beverages is assigned to the Ministry of Health and Sports for the implementation of sports activity projects (Art 2 of Law N. 066).","NumericValue":null,"Low":null,"High":null,"Comments":null,"Date":"2025-12-16T20:37:05.86+01:00","TimeDimensionValue":"2024","TimeDimensionBegin":"2024-01-01T00:00:00+01:00","TimeDimensionEnd":"2024-12-31T00:00:00+01:00"},{"Id":6350631,"IndicatorCode":"TAXBEV_EARMARKEDEXCISETAX","SpatialDimType":"COUNTRY","SpatialDim":"PRT","ParentLocationCode":"EUR","TimeDimType":"YEAR","ParentLocation":"Europe","Dim1Type":"BEVERAGETYPE","Dim1":"BEVERAGETYPE_NONALCOHOLIC","TimeDim":2024,"Dim2Type":null,"Dim2":null,"Dim3Type":null,"Dim3":null,"DataSourceDimType":null,"DataSourceDim":null,"Value":"The tax revenue on non-alcoholic beverages is consigned to the National Health Service.","NumericValue":null,"Low":null,"High":null,"Comments":null,"Date":"2025-12-16T20:37:05.86+01:00","TimeDimensionValue":"2024","TimeDimensionBegin":"2024-01-01T00:00:00+01:00","TimeDimensionEnd":"2024-12-31T00:00:00+01:00"},{"Id":6773558,"IndicatorCode":"TAXBEV_EARMARKEDEXCISETAX","SpatialDimType":"COUNTRY","SpatialDim":"DMA","ParentLocationCode":"AMR","TimeDimType":"YEAR","ParentLocation":"Americas","Dim1Type":"BEVERAGETYPE","Dim1":"BEVERAGETYPE_NONALCOHOLIC","TimeDim":2024,"Dim2Type":null,"Dim2":null,"Dim3Type":null,"Dim3":null,"DataSourceDimType":null,"DataSourceDim":null,"Value":"In 2015, the Prime Minister announced that the increase in excise take of 10% on SSB would be earmarked for a National \"Get Healthy Campaign\" however that programme has not yet got off the ground.","NumericValue":null,"Low":null,"High":null,"Comments":null,"Date":"2025-12-16T20:37:05.86+01:00","TimeDimensionValue":"2024","TimeDimensionBegin":"2024-01-01T00:00:00+01:00","TimeDimensionEnd":"2024-12-31T00:00:00+01:00"},{"Id":1863546,"IndicatorCode":"TAXBEV_EARMARKEDEXCISETAX","SpatialDimType":"COUNTRY","SpatialDim":"PRY","ParentLocationCode":"AMR","TimeDimType":"YEAR","ParentLocation":"Americas","Dim1Type":"BEVERAGETYPE","Dim1":"BEVERAGETYPE_ALCOHOLIC","TimeDim":2024,"Dim2Type":null,"Dim2":null,"Dim3Type":null,"Dim3":null,"DataSourceDimType":null,"DataSourceDim":null,"Value":"1. 25% of revenue from excise taxes on alcoholic beverages are directed towards funding the Solidarity Fund for the Comprehensive Care of People with Cancer (Law N 6266/18: Art 23).\n2. The National Fund of Solidarity Resources for Health (FONARESS) will be financed , among others, through 5% of the proceeds from the Selective Consumption Tax (ISC), currently applied to the importation and manufacture of alcoholic beverages (Law N 6703/20: Art. 2).","NumericValue":null,"Low":null,"High":null,"Comments":null,"Date":"2025-12-16T20:37:05.86+01:00","TimeDimensionValue":"2024","TimeDimensionBegin":"2024-01-01T00:00:00+01:00","TimeDimensionEnd":"2024-12-31T00:00:00+01:00"},{"Id":6934761,"IndicatorCode":"TAXBEV_EARMARKEDEXCISETAX","SpatialDimType":"COUNTRY","SpatialDim":"CRI","ParentLocationCode":"AMR","TimeDimType":"YEAR","ParentLocation":"Americas","Dim1Type":"BEVERAGETYPE","Dim1":"BEVERAGETYPE_ALCOHOLIC","TimeDim":2024,"Dim2Type":null,"Dim2":null,"Dim3Type":null,"Dim3":null,"DataSourceDimType":null,"DataSourceDim":null,"Value":"Revenue from excise taxes on tobacco products and alcoholic beverages are directed towards multiple government programs, including (in descending order): National Council for Elderlies, National Social Security, National Patronage for Children, Institute of Alcoholism and Drug Dependence, Help us to Help Foundation (for science and culture), Youths and Adolescents Fund, Ministry of Public Education to foster education and sports for persons with disabilities, Red Cross, National Council for People with Disabilities, and World of Opportunities Foundation (supporting people with disabilities) (Art. 14 y 15, RES-DGH-017 of 7 April, 2022).","NumericValue":null,"Low":null,"High":null,"Comments":null,"Date":"2025-12-16T20:37:05.86+01:00","TimeDimensionValue":"2024","TimeDimensionBegin":"2024-01-01T00:00:00+01:00","TimeDimensionEnd":"2024-12-31T00:00:00+01:00"}]}