Understanding Research Approaches to Assess Sugar-Sweetened Beverage Taxation Policy Implementation and Response in Low- and Middle-Income Countries: Results From a Scoping Review

Abstract

Implementing sugar-sweetened beverage (SSB) taxation policies presents significant challenges in practice, particularly in low- and middle-income countries (LMICs) where resources and capacity are often limited. Expanding the evidence base and knowledge on policy implementation and responses is crucial to identifying key drivers and barriers, as well as developing effective systems for monitoring and evaluation. This study aimed to identify the research approaches used to assess and analyze SSB tax policy implementation and responses at the national level. A scoping review was conducted, drawing on relevant literature from 5 databases—Medline, Web of Science, Scopus, Global Health, and CINAHL—covering publications from 2014 to 2023 inclusive. A total of 24 studies were included in the analysis. Two qualitative studies on policy implementation revealed limitations related to data access, with reliance on publicly available information. The remaining 22 studies, focusing on policy responses, primarily used quantitative methods to evaluate the reactions of industry, retailers, and consumers in terms of price adjustments, purchasing behavior, and consumption patterns. While there is substantial documentation on tax design and structure, enforcement dynamics, stakeholder interactions, and the complexities of policy implementation remain underexplored. This review highlights a critical gap in the research on the multifaceted nature of policy implementation and response. Future studies should prioritize these dynamics and adopt innovative methodologies to enhance the effectiveness of SSB taxation policies and public health interventions in LMICs.