The so-called ‘fat tax’ has become a controversial topic debated in recent years not only
as a means of curbing behaviour that leads to obesity but also because of its potential for
revenue creation especially in view of the global economic downturn.
Not only has South Africa been found to have the highest rate of adolescent obesity in
Africa as well as astoundingly high obesity rates amongst adults, but the economic crisis
has not left South Africa unscathed. Furthermore, the new National Health System which
is to be introduced will increase the need for additional tax revenues. Therefore, it is
necessary to consider whether ‘fat taxes’ should be instituted in South Africa to curb
behaviour, or to increase tax revenues, or whether a combination of the two options should
be introduced.
Very little research has been done on taxing less healthy foods as an alternative source of
revenue, or as a means of altering behaviour in South Africa. With the economic downturn,
governments in many developed nations have considered or instituted these taxes as an
additional source of income. Obesity rates have skyrocketed in many countries and this
excise duty has, therefore, also been used to entice people to buy healthy foods.
The purpose of this study is to determine whether ‘fat taxes’ should be considered as an
alternative tax in South Africa with regard to behavioural effect and revenue creation, and
what other considerations should be taken into account before ‘fat taxes’ can be instituted.
This study discussed the potential of ‘fat taxes’ to generate much needed additional tax
revenues for the South African government as well as its potential to be used as a tool to
decrease the rising rates of South African obesity and thus improve the general health of
South Africans.
Die sogenaamde 'vetbelasting' het gedurende die afgelope aantal jare ontwikkel in 'n uiters
kontroversiële debat, beide ten opsigte van die moontlikhede wat dit vir vetsug inhou
asook die inkomste genererende potensiaal wat dit in die huidige globale ekonomiese
insinking kan inhou.
Daar is bevind dat Suid-Afrika nie alleen die hoogste adolessente vetsugkoers in Afrika het
nie maar ervaar ook in dié verband uitsonderlike hoë koerse onder volwassenes. Die
wereldwye ekonomiese krisis het ook nie die Suid-Afrikaanse ekonomie ongeskonde
gelaat nie. Die nuwe Nasionale Gesondheidstelsel wat ingestel gaan word sal ook die
behoefte aan addisionele belastinginkomste verhoog. Dit is dus noodsaaklik om
ondersoek in te stel na die vraag of 'n ‘vetbelasting’ nie in Suid-Afrika oorweeg moet word
om ongewenste gedragspatrone te verander, of inkomste uit belastings te verhoog nie, of
om beide opsies te oorweeg.
Uiters min navorsing is in Suid-Afrika gedoen op die heffing van belasting op ongesonde
voedsel as 'n alternatiewe inkomstebron of as 'n instrument om gewenste
gedragsverandering te weeg te bring. Met die ekonomiese afswaai wat tans ervaar word
het verskeie regerings van ontwikkelde lande so 'n belasting ondersoek of ingestel as 'n
addisionele bron van inkomste. Vetsugkoerse het in baie lande die hoogte ingeskiet en dié
vorm van aksynsbelasting is met sukses aangewend om mense aan te moedig om meer
gesonde voedsel te koop.
Die doel van hierdie studie is om vas te stel of ‘vetbelasting’ in Suid-Afrika oorweeg moet
word as 'n alternatiewe belasting om gedragspatrone te verander, om addisionele
inkomste te genereer asook watter ander oorwegings in ag geneem moet word voordat 'n
vetbelasting ingestel kan word.
Hierdie studie bespreek die potensiaal van 'n ‘vetbelasting’ om dringende addisionele
inkomste vir die Suid-Afrikaanse regering te genereer, asook die waarde van ‘vetbelasting’
as 'n instrument om toenemende vetsug in Suid-Afrika te beïnvloed en sodoende die
algemene gesondheid in die land te verhoog.
