TABLE 2.

Themes and sub-themes extracted from the interviews regarding fiscal policies on carbonated soft drinks or SSBs in Iran.

Theme		Sub-theme
Fiscal policy development	Facilitators	Pattern of the disease (G, A)* The necessity of public access to healthy foods (G) The supply of energy required by people (CS)* Existing policies in the field of employment and economics and the GDP rate (G, A)
	Barriers	Economic sanctions (A) Scarcity of scientific documents for evidence-informed policymaking (G) Contradictions in the existing laws (I)* Involvement of different organizations and weak collaboration (G)
Fiscal policy implementation	Facilitators	Inclusion of policies on harmful goods in the laws (G) Creation of an opportunity for the Ministry of Health and Medical Education to list harmful products (G) Allocation of a part of the revenue to the treatment of diabetes and raising of awareness in the society (G)
	Barriers	Scattered laws (I, A) Absence of an authority (G) Poor supervision and inadequate enforcement guarantee (G) Lack of transparency in laws (G) Inadequate executive infrastructure (G) Controversial regulations (I) Low pricing by the Consumer and Producers Protection Organization (A) Inadequate participation of different stakeholders and absence of inter-organizational collaboration (A, G, and CS) Concerns of the Ministry of Industry, Mine and Trade about production stagnation (G) Industries’ reaction to the term “harmful” for their products (G) Limitation in the food production technologies (I) Prioritizing economic interests over health in the industrial sector (G) Failing to conduct a needs assessment for policymaking (A) Failing to review harms associated with harmful products (G, A) Overlooking of consumption habits in decision-making (G, A) Scarcity of prospective studies in the country (G) Failure to update tariffs (G) Poor supervision (A) Inadequate deterrence of the tax or duty (A)

*G, A, I, and CS are indicative of government, academia, industry, and civil society interviewees, respectively.