DOI: 10.14457/nida.the.2020.7
title: Excise tax collection policy on sugar-sweetened beverages

description: The purpose of this research was to study and analyze the process of agenda setting and the roles of stakeholders in policy making and the process of formulating excise tax collection policy regarding sugar-sweetened beverages (SSBs) in Thailand. Moreover, it aimed to investigate the problems, obstacles, as well as possible solutions to the impacts of the collection of excise tax on SSBs, and then, offer several strategies to drive excise tax collection policy in terms of SSBs in Thailand.After a documentary research, in-depth interviews, and a focus group discussion to gather data from policy stakeholders, the collected data were analyzed using the qualitative research method, and then the research results were presented using analytical description. The results of the research revealed that there were four key themes that helped to drive the policy. First, this policy was justified and could be implemented for the benefit of the public at large. Secondly, it is a policy that promotes sustainable public health finance in accordance with the government's national reform guidelines. Thirdly, such policy requires the participation of different groups of stakeholders. Fourthly, it is a public policy that arose from rational decisions and is aimed at the best interests of society. The five major contexts that drove policy formulation included social context, economic context, political and governmental context, and cultural context. After investigating the history of the policy, it was found that the development of excise tax collection policy on SSBs in Thailand can be divided into four main eras: the policy formation era
description: the post-coup era by the National Council for Peace and Order
description: the policy formulation era
description: and the three-sector policy network era.The success of the policy furtherance depended on the problem stream, the policy stream, and the political stream that influenced agenda setting under the roles of stakeholders in policy formulation, policy entrepreneurs, as well as the policy window that occurred in the policy process. In terms of policy formulation, it was found that the actors that made the policy were the groups of participants that had the power at that time. If the political form of power was in the hands of the elite during that time, they would make policies that would lead to the implementation of what was expected. Nevertheless, due to the complexity of Thai society and different groups interacting with each other for the benefit of their own group, those interest groups were therefore increasingly involved in policy making. Taxation policy was therefore formulated through the coordination of the interests of various groups in society. In addition, the integration of an advocacy coalition in the form of a working group resulted in a policy change that finally led to the enactment of tax measures under the Excise Tax Act 2017 as policy outcomes. The policy stakeholders found some problems and obstructions regarding the tax collection, and they have provided solutions to these problems. There are seven key strategies leading to the successful implementation of the tax collection: communicating the right message to the public
description: securing support from the leaders and strong decision-makers
description: establishing an integrated administrative organization
description: conducting a regular meeting on problems
description: providing operational procedures relevant to the tax collection of sugar-sweetened beverages
description: expanding the tax collection platform to new productions and imports
description: and a clear policy on inspection, control, supervision, and evaluation.