The Russian Ministry of Finance is contemplating broadening the range of sugar-containing soft drinks that are subject to excise tax due to challenges in categorizing certain beverages. Currently, drinks with over 5 grams of carbohydrates per 100 ml are taxed at a rate of 7 rubles per liter, a policy that began on July 1, 2023. Although this tax generated 8.3 billion rubles in 2023, there has been a noticeable decline in monthly revenues in the following quarters.