- Title
- An explorative study into the introduction of sugar tax in the sugar industry: A case of Illovo
- Creator
- Jacobs, Nomfundo
- Subject
- Sugar Trade
- Subject
- Maple sugar industry
- Date Issued
- 2023-04
- Date
- 2023-04
- Type
- Master's theses
- Type
- text
- Identifier
- http://hdl.handle.net/10948/61350
- Identifier
- vital:70421
- Description
- An explorative study into the introduction of sugar tax in the sugar industry: A case of Illovo. The purpose of this study was to assess the impact of the sugar tax on the South African sugar industry, Illovo Sugar in particular. This tax was introduced in 2018 and it only affected the beverage industry, with its effects being concentrated on industrial sales. The government's intention was to reduce the rising levels of non-communicable diseases such as diabetes and heart diseases, in response to the increased sugar consumption in the country. In addition, the introduction of this tax was expected to reduce sugar consumption in the country, thereby improving public health. Ultimately, the government wanted to encourage citizens to adjust their lifestyles by reducing their sugar intake. To this end, the sugar tax was implemented with the expectation that it would lead to a decrease in sugar consumption in South Africa. The researcher made use of the qualitative research method to collect the data. This enabled a comprehensive understanding of the research topic, as the participants chosen had been working in the sugar industry for a number of years and could give detailed accounts of the implications of the tax on the industry and the communities. Furthermore, the researcher conducted in-depth interviews with the participants to better understand their perceptions on how the tax had impacted their businesses. The data collected was then analysed according to thematic content analysis, and this produced factual, reliable, and valid results. The findings of this study revealed that the sugar tax had a negative impact on Illovo's business operations. Despite this, Illovo was able to leverage its resources and expertise to devise strategies for mitigating the impact of the sugar tax, allowing them to remain competitive in their industry. This included focusing on independent stores and restructuring staff and resources to manage the lower sugar demand. Additionally, Illovo also looked at selling sugar to more profitable customers, helping to reduce costs and associated risk. Despite the strategies adopted, further research is recommended in order to gain a more comprehensive understanding into the phenomenon using a large sample size. This v would allow for further insights into the impact of the sugar tax on the South African sugar industry and whether any changes need to be made in order to ensure that it continues to remain competitive in the industry. Furthermore, research should also be conducted into the implications of the sugar tax on other sectors of the economy, as policy makers may need to consider the possible effects on other industries and even on the government itself versus the possible benefits to the public. Additionally, this research could also be extended to include a longitudinal study in order to capture any changes that take place in the years to come. These changes may include further price adjustments, changes in consumer behaviour, and any possible implications on public health. This would allow for a greater understanding of the implications of this tax for both the industry and society.
- Description
- Thesis (MA) -- Faculty of Faculty of Business and Economic Sciences, 2023
- Format
- computer
- Format
- online resource
- Format
- application/pdf
- Format
- 1 online resource (xvi, 129 pages)
- Format
- Publisher
- Nelson Mandela University
- Publisher
- Faculty of Faculty of Business and Economic Sciences
- Language
- English
- Rights
- Nelson Mandela University
- Rights
- All Rights Reserved
- Rights
- Open Access
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| Thumbnail | File | Description | Size | Format | |||
|---|---|---|---|---|---|---|---|
| View Details Download | SOURCE1 | JACOBS, N (1).pdf | 2 MB | Adobe Acrobat PDF | View Details Download |