Critical Discussions A Qualitative Analysis

Critical Discussions on the Upcoming Sugar-Sweetened Beverages Tax in Kuwait: A Qualitative Analysis

Critical Discussion - sweetened beverage

Hasan Ghura
Fahad Alsalem
Hanan Alsharah
Wael Abdallah

Kuwait College of Science and Technology, Doha, Kuwait
Maastricht School of Management Kuwait, Dasma, Kuwait
Box Hill College Kuwait, Abo Halifa, Kuwait

Abstract. This study explores key stakeholders’ perceptions and awareness of Kuwait’s forthcoming Sugar-Sweetened Beverages (SSB) tax. Semi-structured interviews were conducted with thirteen government and industry participants. The data were analyzed using thematic analysis. The results revealed four key themes: (1) the motivation for imposing the SSB tax, (2) the process of the SSB tax design, (3) the challenges of tax implementation, and (4) the consequences of health-related taxes in Kuwait. In addition, the evidence from the data suggests that the Kuwaiti industry is confused about the reason behind the tax’s introduction. Therefore, the government should be more transparent about tax implementation and its purpose. The study results provide important insights into industry and government views on the SSB tax, which contribute to the design of future SSB taxation in Kuwait.