Bittersweet: a multi-method qualitative analysis of Sugar-Sweetened Beverages (SSB) tax discussion in the Nigerian media

Abstract In 2021, the government of late President Muhammad Buhari signed the Finance Act of 2021 into law. This law, through the Customs, Excise, Tariffs, etc. (Consolidation) Act, instituted a ₦10-per-litre tax on Sugar-Sweetened Beverages to reduce excessive added-sugar consumption, which has been implicated in non-communicable diseases. This body of work examines the SSB Tax discussion in the Nigerian Media. It identifies critical actors in Nigeria that are impacting the country’s adoption and implementation of an excise tax on Sugar-Sweetened Beverages (SSB). These important actors, government and government representatives, Civil Society Organisations (CSOs) in the country, working on healthy food, public health, nutrition and non-communicable diseases, and players from the SSB industry, which is composed of the producers of these sugary drinks, front groups, and their allies, reflect the understanding gained over time by the general public. The study examined their disposition towards a public health tax levied on a range of products, widely accepted by the public, using Multi-Method Qualitative Text and Discourse Analysis. The research explored media narratives using information from traditional and established media, especially newspapers, for the Nigerian-specific SSB tax narrative, and from a few foreign media outlets for a global perspective. The data gathered was coded, and the results were analysed through Pragmatic-Critical Realism, supported by Subjective Epistemology. This body of work seeks to fill the widening gap in the media analysis of a critical public health discourse. It provides a foundation for further analysis of the media landscape.