SAMRC Wits Centre for Health Economics and Decision Science (PRICELESS SA), Wits School of Public Health, University of Witwatersrand, Johannesburg, South Africa.
College of Law and Management Studies, University of KwaZulu-Natal, Durban, South Africa.
Glob Health Action. 2023 Dec 31;16(1):2152638. doi: 10.1080/16549716.2022.2152638.
Sugar-sweetened beverage (SSB) taxes are recognised as an effective intervention to prevent obesity. More countries are adopting SSB taxes, but the process of the adoption is politically complex.
This study aimed to analyse how public participation processes influenced the South African tax.
We conducted a content analysis of documents associated with the process of adopting the tax. Records were identified utilising the Parliamentary Monitoring Group database, including draft bills, meeting minutes and written submissions. The records were categorised and then inductively coded to identify themes and arguments.
We identified six cross-cutting themes advanced by stakeholders: economic considerations, impact on the vulnerable, responsiveness of an SSB tax to the problem of obesity, appropriateness of an SSB tax in South Africa, procedural concerns, and structure of the tax. Stakeholder views and arguments about the tax diverged based on their vested interests. The primary policymaker was most responsive to arguments concerning the economic impact of a tax, procedural concerns and the structure of the tax, reducing the effective rate to address industry concerns.
Both supportive and opposing stakeholders influenced the tax. Economic arguments had a significant impact. Arguments in South Africa broadly echoed arguments advanced in many other jurisdictions.
含糖饮料 (SSB) 征税被认为是预防肥胖的有效干预措施。越来越多的国家开始征收 SSB 税,但这一过程在政治上非常复杂。
本研究旨在分析公众参与过程如何影响南非的这项税收。
我们对与税收征收过程相关的文件进行了内容分析。记录是利用议会监督小组数据库确定的,包括法案草案、会议记录和书面陈述。对记录进行分类,然后进行归纳编码,以确定主题和论点。
我们确定了利益相关者提出的六个交叉主题:经济考虑、对弱势群体的影响、SSB 税对肥胖问题的反应程度、在南非征收 SSB 税的适当性、程序问题以及税收结构。利益相关者对税收的看法和观点因他们的既得利益而存在分歧。主要决策者最关注税收对经济的影响、程序问题以及税收结构的相关论点,为解决行业担忧而降低有效税率。
支持和反对税收的利益相关者都对其产生了影响。经济论点产生了重大影响。南非的论点与许多其他司法管辖区提出的论点大致相同。