Influences on tax policy change in South Africa : sugar tax and value-added tax

A case study approach is followed, blending theoretically-informed document analysis and data collected from 30 semi-structured interviews with a diverse range of actors.

The pressing need to combat the escalating obesity crisis and the related surge in non-communicable diseases was identified as the main influence on the introduction of the sugar tax in SA. Meanwhile, the influences leading to the VAT rate increase, were identified as corruption, wasteful government spending, and the demand for more government revenue. This research shows how historical institutionalism can be harnessed to attain a deeper grasp of tax policy change in the context of research in African and other developing countries.</p>