Perceptions of the sugar-sweetened beverage tax amongst tertiary accounting students in South Africa: a comparative study

Thanesha Reddy Jankeeparsad, Raphael Jankeeparsad
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Abstract

An excise tax on sugar-sweetened beverages to reduce excessive sugar consumption in South Africa came into effect on 1 April 2018. This study aimed to investigate perceptions of a limited sample of South Africans regarding the sugar-sweetened beverages tax based on certain economic factors, and whether participants perceived any likely benefit from the tax. These perceptions were compared with perceptions identified in selected foreign jurisdictions that have levied such a tax. A survey questionnaire was selected as the primary method of data collection. This questionnaire was administered to post-graduate Accounting students, aged twenty-one years and older, studying at three residential universities in South Africa. An extensive analysis of literature available on sugar-sweetened beverage taxes, both locally and internationally, was conducted. The two main constructs (construct 1: perception of the sugar-sweetened beverage tax and the price of sugar-sweetened beverages and construct 2: the social impact of the sugar-sweetened beverage tax) were analyzed using descriptive statistics. This study found that there is a significant association between gender and perception that the sugary beverage levy will be beneficial to health, with female perceptions of the benefit of the sugary beverage levy being greater than that of males. The study found that perception of the sugar-sweetened beverage tax may depend on several factors, closely linked to individual beliefs and cultures, and thus different populations may have different perceptions of the tax. The findings about sugar-sweetened beverage consumption trends across gender, ethnicities and physical activity groups can help guide targeted strategies to reduce consumption.
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南非高等会计学生对含糖饮料税的看法:一项比较研究
南非为减少过量糖消费而对含糖饮料征收的消费税于2018年4月1日生效。这项研究旨在调查有限样本的南非人基于某些经济因素对加糖饮料税的看法,以及参与者是否认为该税可能带来任何好处。将这些看法与已征收此类税的选定外国司法管辖区的看法进行了比较。选择调查问卷作为数据收集的主要方法。本问卷调查对象为在南非三所寄宿大学就读的21岁及以上的会计学研究生。对当地和国际上有关含糖饮料税的文献进行了广泛分析。使用描述性统计分析了两个主要结构(结构1:对加糖饮料税和加糖饮料价格的看法,结构2:加糖饮料税收的社会影响)。这项研究发现,性别与对含糖饮料征税有益健康的看法之间存在显著关联,女性对含糖饮品征税益处的看法大于男性。研究发现,人们对加糖饮料税的看法可能取决于几个因素,这些因素与个人信仰和文化密切相关,因此不同的人群可能对该税有不同的看法。关于不同性别、种族和体育活动群体的含糖饮料消费趋势的研究结果有助于指导减少消费的有针对性的策略。
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审稿时长
7 weeks
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