Vodka is a health item in Штопор ЖжОт!
It replaces Health Pipes, restoring health to 100. Unlike the health pipe, there are no negative consequences with consumption.
However, in the Steam port of the game, there are now negative consequences with consuming vodka. Aiming is impaired for a short time (with the reticle sliding to one side) and withdrawal damage taken if more vodka isn't consumed (just like the health pipe).