Excise tax collection policy on sugar-sweetened beverages

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