Examining the Sustainable Impact of the Relationship Among the Variables Influencing Sugar-Sweetened Beverage Intake on Sugar Tax

Rawlings Obenembot Enowkenwa (), Saratiel Wedzarai Musvoto and Fortune Ganda
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Rawlings Obenembot Enowkenwa: Department of Management Accounting and Finance, Faculty of Economic and Finance Sciences, Mthatha Campus, Walter Sisulu University, Mthatha 5117, South Africa
Saratiel Wedzarai Musvoto: Graduate School of Business Leadership, University of South Africa, Pretoria 0003, South Africa
Fortune Ganda: Department of Management Accounting and Finance, Faculty of Economic and Finance Sciences, Mthatha Campus, Walter Sisulu University, Mthatha 5117, South Africa

Sustainability, 2025, vol. 17, issue 16, 1-17

Abstract: Sugar-sweetened beverages (SSBs) are among the most traded and a significant component of global food and beverages. The consumption of these beverages is widely believed to be a major contributing factor to overweight, diabetes, tooth decay, and other noncommunicable diseases. To reduce the intake of these beverages, the World Health Organisation (WHO) encouraged countries and jurisdictions to introduce a sugar tax policy as an approach to reduce the sales and intake of the beverages. The purpose of this study is to evaluate the sustainability of the relationship that exists among the factors that influence the intake of SSBs in enhancing sugar tax in South Africa. A mixed research methods were used to explore the relationships among the variables. The Exploratory Sequential Design (ESD) was deemed appropriate to deal with the introduction of a sugar tax to reduce the intake of the SSB, most especially in Africa where the tax is a new concept. The Exploratory Sequential Design began with the collection of the structured interview qualitative data and analysis using the thematic analysis procedure, then followed by quantitative data collection and analysis using the confirmatory factor analysis method. This study used mainly primary data collected from the Gauteng Province of South Africa for both the qualitative and quantitative phases of the study. The study found that a sustainable effective sugar tax can be achieved when the public is aware of the existence, purpose, and acceptance of the sugar tax. Furthermore, the tax can become relevant and sustainable when it leads to a significant reduction in intake, contributing to negative consumer behaviour and attitude towards the intake of SSBs in South Africa. A synthesis of the integrated results confirmed that the recognition of the relationship among the factors influencing the intake of SSB and penalising the beverage manufacturers who do not reduce the sugar content in all their beverages as recommended by the WHO are vital in leading to a sustainable enhancement of an effective sugar tax in South Africa.

Keywords: sugar tax; consumption; sugar-sweetened beverages; overweight; sustainability (search for similar items in EconPapers)
JEL-codes: O13 Q Q0 Q2 Q3 Q5 Q56 (search for similar items in EconPapers)
Date: 2025
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