Of course, they do:
“WHO recommends that excise tax should apply to all sugar-sweetened beverages (SSBs) and alcoholic beverages,” the UN health agency said in a statement.
WHO says time to hike alcohol, sugary drinks tax (medicalxpress.com)
Half of countries already have taxes on sugar drinks but WHO says they are not high enough and they should raise them. About 75% of countries have taxes on alcohol drinks.
