Author
Listed:
- Rawlings Obenembot Enowkenwa
(Department of Management Accounting & Finance, Faculty of Economic and Financial Sciences, Walter Sisulu University (WSU), Mthatha 4099, South Africa)
- Fortune Ganda
(Department of Management Accounting & Finance, Faculty of Economic and Financial Sciences, Walter Sisulu University (WSU), Mthatha 4099, South Africa)
Abstract
Introduction: The World Health Organisation (WHO) and health advocates have called on governments across the globe to introduce a sugar tax to reduce the intake of sugar-sweetened beverages (SSBs), to prevent obesity and type 2 diabetes. Despite efforts to introduce a sugar tax, there are limited data on the efficiency and sustainability of the sugar tax in the African continent. Methods: We conducted a systematic literature review to identify studies from Africa and selected countries across the world from 2014 to 2024, to determine the efficiency and sustainability of the sugar tax regarding its impact on beverage intake in the African context. Studies were selected according to their report of the impact of sugar tax on consumption, the decline in beverage products high in sugar content, the reformulation of sugary beverages, and the public acceptability of the tax. Conclusions: There is evidence that the introduction of a sugar tax has resulted in mixed reactions but has generated increased revenue in some African countries: for example, South Africa. The majority of countries in Africa have not introduced the tax. The failure or absence of the tax in Africa has commonalities with some countries elsewhere across the globe. In some developed economies, the tax was introduced but withdrawn one year after its implementation. In addition, limited studies have reported on the sustainability of the tax in Africa.
Suggested Citation
Rawlings Obenembot Enowkenwa & Fortune Ganda, 2026.
"Assessing the Efficiency and Sustainability of Sugar-Sweetened Beverage Tax in the African Context: A Systematic Review of Evidence,"
Sustainability, MDPI, vol. 18(2), pages 1-15, January.
Handle:
RePEc:gam:jsusta:v:18:y:2026:i:2:p:1128-:d:1846297
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