A Research Report Submitted to the Faculty of Commerce, Law and Management in
Partial Fulfilment of the Requirements for the Degree of Master of Commerce
(Specialising in Taxation) / In the 2016 Budget Speech, the then Minister of Finance, Pravin Gordhan, announced a
decision to introduce a Health Promotion Levy (‘sugar tax’) on sugar-sweetened
beverages (‘SSBs’). Sugar tax came into effect on 1 April 2018 in South Africa. In its
Policy Paper released by the National Treasury in July 2016, titled “Taxation of Sugar
Sweetened Beverages” (‘Policy Paper’), the National Treasury outlined the proposed
sugar tax. It argued that the primary objective of the introduction of sugar tax was to
reduce excessive sugar intake and curb the growing problem of obesity.
Obesity and other non-communicable diseases (‘NCDs’) have significantly escalated
over the past 30 years and has become a growing concern in South Africa. This has
resulted in South Africa being ranked the most obese country in sub-Saharan Africa. The
impact of SSBs on obesity and other NCDs has received widespread attention on the
international stage and by the World Health Organisation (‘WHO’). This is evident from
the fact that South Africa is not the first country in recent years to introduce a form of
sugar tax which has been gaining traction as popular intervention to combat the growing
concern of NCDs.
The argument arises as to whether the tax is actually intended to meet its desired health
benefits or simply increase revenue for the fiscus. This research will examine whether
the implementation of sugar tax will contribute to its intended health objectives
envisaged. In order to achieve this, a study will need to be undertaken with countries
which have successfully introduced sugar tax including, Mexico, Norway, Denmark, the
United Arab Emirates, Chile and United Kingdom. Lastly, this study will also explore the
success of the implementation of sugar tax and the impact it has had on the fiscus of
these countries. / NG (2020)
| Identifer | oai:union.ndltd.org:netd.ac.za/oai:union.ndltd.org:wits/oai:wiredspace.wits.ac.za:10539/29692 |
| Date | January 2019 |
| Creators | Parker, Shuaib Ahmed |
| Source Sets | South African National ETD Portal |
| Language | English |
| Detected Language | English |
| Type | Thesis |
| Format | Online resource (71 leaves), application/pdf |
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