EVALUATING THE EFFECTIVENESS OF SUGAR TAX TO COMBAT SOUTH AFRICAN’S SWEET TOOTH

Joani Dams

Makale detayları

EVALUATING THE EFFECTIVENESS OF SUGAR TAX TO COMBAT SOUTH AFRICAN’S SWEET TOOTH

Yazarlar:

Joani Dams

Yayıncı:

Sosyal Bilimler Araştırmaları Derneği

Dergi:

International Journal of Economics and Finance Studies 2017 Vol.9 Issue 2, pp.83-98

Belge Tipi:

Makale

Yayın Tarihi:

5/2017

Belge Dili:

Türkçe

Document ID (Org No.):

2000810821

Sıklık:

İki Yıllık

eISSN:

1309-8055

Özet:

 

The former Minister of Finance, Pravin Gordhan, introduced the proposed sugar
 tax legislation for South Africa in the 2016 Budget Speech to address obesity in
 South Africa. The World Health Organisation (WHO) encourages more healthy
 behaviour and supports the implementation of sugar tax. Sugar tax is the tax levy
 on sugar-sweetened beverages (SSBs), such as soft drinks and energy drinks, and
 although the South African legislature has not yet formalised such into legislation,
 lessons can be drawn from foreign practices. An exploratory research study was
 conducted to explore how Finland, Hungary and the United Kingdom
 implemented their sugar tax legislation. These countries make use of the same tax
 base, namely the threshold approach, as the proposed sugar tax base for South
 Africa. South Africa’s proposed sugar tax will be measured against the four
 maxims of a good tax policy (equity, certainty, economy and convenience). With
 this evaluation as benchmark, the main objective of the study is to determine
 whether the proposed sugar tax rate in South Africa will be effective and if the
 proposed sugar tax rate will be in line with the selected countries discussed in the
 paper. In order to reach the objective, a partially mixed sequential dominant status
 design was followed. This study finds that the four maxims are not met and the
 proposed sugar tax legislation require much needed amendatory action by the
 legislature. Also, the proposed sugar tax rate of 2,1 cent per gram of sugar content
 in excess of 4 grams of 100 millilitre is the second highest sugar tax rate when
 compared to the three selected countries but may not be enough to combat
 excessive SSBs consumption as consumers may choose cheaper alternative SSBs
 options.

Makale detayları

EVALUATING THE EFFECTIVENESS OF SUGAR TAX TO COMBAT SOUTH AFRICAN’S SWEET TOOTH

Yazarlar: Joani Dams

Yayıncı: Sosyal Bilimler Araştırmaları Derneği

Dergi: International Journal of Economics and Finance Studies 2017 Vol.9 Issue 2, pp.83-98

Belge Tipi: Makale

Yayın Tarihi: 5/2017

Belge Dili: Türkçe

Document ID (Org No.): 2000810821

Sıklık: İki Yıllık

eISSN: 1309-8055

Sayı

Yazarlar:

Joani Dams

Yayıncı:

Sosyal Bilimler Araştırmaları Derneği

Dergi:

International Journal of Economics and Finance Studies 2017 Vol.9 Issue 2, pp.83-98

Belge Tipi:

Makale

Yayın Tarihi:

5/2017

Belge Dili:

Türkçe

Document ID (Org No.):

2000810821

Sıklık:

İki Yıllık

eISSN:

1309-8055