The main objective of the tax is to promote healthy nutritional choices and improve the quality of diet by reducing the consumption of sweet drinks. Proper nutrition is the most important environmental factor that impacts the body's development and good health. The introduction of a fiscal policy relating to the manufacturing and sale of food products that are detrimental to health when consumed in excess contributes to limiting their consumption.

It is proposed in the draft Act that drinks with added sugars (monosaccharides or disaccharides) and foodstuffs containing these substances, as well as added sweeteners, caffeine or taurine, should be subject to an additional tax. 96.5% of the proceeds from the drink tax will be allocated to the National Health Fund, which will assign these resources to educational and preventative activities as well as to the provision of health care services related to maintaining or improving the health of patients with conditions developed due to inappropriate health choices and health behaviours, in particular with being overweight and with obesity. The remaining 3.5% will be allocated to the state budget (to cover the cost of tax collection and execution).