Aim <p>The study aims to verify whether there is a significant difference between countries that have implemented sugar tax policies and those that have not. The research hypothesis states that a sweetened beverages tax (SBT) has a natural effect on reducing the problems of obesity and diabetes.</p> Subject and methods <p>In the article, we assess the impact of the introduction of the sweetened beverages tax on differences in the incidence of diabetes and obesity using the Mann–Whitney and Wilcoxon rank-sum tests. In addition, the health effects associated with SBT consumption, such as obesity, type 2 diabetes, cardiovascular heart disease, liver cancer, gout, and deterioration of bone mineral density, have been described, including the impact of each condition on health systems from both a technical and economic point of view.</p> Results <p>Our findings indicate that in the research sample that implemented sweetened beverage taxes, there is no significant difference in the incidence of diabetes and obesity. This may suggest that there is no basis for claiming that implementing a tax on sweetened beverages improves public health.</p> Conclusions <p>Contrary to other studies, a research sample consists not only of individual countries but rather of worldwide data. The criteria for selecting countries for the study were based on the state of healthcare reports and the availability of comparable data. Such actions helped to ensure the study’s robustness, preventing the test’s importance from being overestimated or underestimated.</p>