Table 4 Key Industry Arguments Opposing the Tax

Importance of Industry

• Claims of job losses

• Contribution of industry to economy

• Vulnerability of sectors, specifically sugar farming

Tax will harm the poor

• How industry supports SMEs and vulnerable groups

• Tax is regressive

Promotion of self-regulation and voluntary actions in lieu of SSBs taxation

• Suggest alternative government measures

• Emphasis support for NCD prevention

• Highlight existing voluntary industry actions

Misuse of evidence to argue the tax is inappropriate

• Commissioning favorable research

• Dispute efficacy of the tax

• Undermine existing evidence

• Reframe existing evidence

• Highlight doubt and lack of certainty

Delaying tactics

• Argue procedural non-compliance

• Motivate to delay tax until more evidence is available

• Claim insufficient public participation

Other negative impacts of the tax

• Administrative burden

• Question motives behind the tax

• Tax is discriminatory