Faculty of Health Sciences, SAMRC/Centre for Health Economics and Decision Science, PRICELESS, University of Witwatersrand School of Public Health, Johannesburg, South Africa.
Menzies Centre for Health Policy, School of Public Health, The University of Sydney, Sydney, Australia.
Glob Health Action. 2021 Jan 1;14(1):1871189. doi: 10.1080/16549716.2020.1871189.
: Credible data and indicators are necessary for country-specific evidence to support the design, implementation, monitoring and evaluation of sugar-sweetened beverage (SSB) taxation.: A cross-country analysis was undertaken in seven Sub-Saharan African countries to describe the potential role of available data in strengthening SSB taxation. The objectives were to: document currently available data sources; report on public access; discuss strengths and limitations for use in monitoring SSB taxation; describe policy maker's data needs, and propose improvements in data collection.: The study used a mixed-methods approach involving a secondary data analysis of publicly available documents, and a qualitative exploration of the data needs of policy makers' using primary data. Findings were synthesised and assessed for data strengths and weaknesses, including usability and availability. SSB taxation-related data availability was critically assessed with respect to adequacy in strengthening taxation policy on SSBs.: Findings showed a paucity of SSB taxation-related data in all seven countries. National survey data are inadequate regarding the intake of SSBs and household expenditure on SSBs. Fiscal data from SSB tax revenue, value added tax from SSB sales, corporate income tax from SSB companies and SSB custom duty revenues, are lacking. Accurate information on the soft drink industry is not easily accessed.: Timely, easily understood, concise, and locally relevant evidence is needed in order to inform policy development on SSBs. The relevant data are drawn from multiple sectors. Cross- sector collaboration is therefore needed. Indicators for SSBs should be developed and included in current data collection tools to ensure monitoring and evaluation for SSB taxation.
: 可靠的数据和指标对于支持含糖饮料（SSB）征税的设计、实施、监测和评估的具体国家证据是必要的。在七个撒哈拉以南非洲国家进行了一项跨国分析，以描述现有数据在加强 SSB 征税方面的潜在作用。目标是：记录当前可用的数据来源；报告公共获取情况；讨论用于监测 SSB 征税的优势和限制；描述政策制定者的数据需求，并提出改进数据收集的建议。
: 该研究采用了混合方法，包括对公开可用文件的二次数据分析，以及对政策制定者数据需求的定性探索，使用原始数据。对发现结果进行综合和评估，以评估数据的优势和劣势，包括可用性和可用性。对 SSB 征税相关数据的可用性进行了严格评估，以评估其在加强 SSB 征税政策方面的充分性。
: 研究结果表明，所有七个国家的 SSB 征税相关数据都非常有限。关于 SSB 摄入量和 SSB 家庭支出的国家调查数据不足。缺乏来自 SSB 税收、SSB 销售增值税、SSB 公司企业所得税和 SSB 关税收入的财政数据。有关软饮料行业的准确信息不容易获取。
: 为了为 SSB 政策制定提供信息，需要及时、易于理解、简洁且具有地方相关性的证据。相关数据来自多个部门。因此需要跨部门合作。应制定 SSB 指标并将其纳入当前的数据收集工具中，以确保对 SSB 征税进行监测和评估。
