Trend in basic oral treatment needs in relation to taxation of sweets, ice cream, and sugar-sweetened beverages in Finland: a registry-based study.

However, another study concluded that there was a decreasing trend in basic treatment needs among adults [ 28 ].

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In conclusion, despite limitations, an increasing trend in total operating cost of PDS was found in the present study that is in line with government policies.

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The study hypotheses were that there is a negative trend between taxation and oral treatment needs (i.e. increase in excise tax revenue of sugary products will decrease basic oral treatment needs and total operating cost of PDSs) and sugar policy (2017) has an impact on excise tax revenue and average sugar consumption.

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