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