Taxation of sugar-sweetened beverages: an exploratory study on consumer perspectives in the cape coast metropolis, Ghana

Non-communicable diseases (NCDs) are a rising public health threat in sub-Saharan Africa, driven in part by a nutrition transition towards energy-dense, nutrient-poor diets. In response, Ghana implemented a 20% excise tax on sugar-sweetened beverages (SSBs) in 2023. The success of such policies often depends on public acceptance. This study explores initial consumer perspectives in Ghana immediately following the implementation of the SSB tax. A descriptive cross-sectional study was conducted between August and October 2023, shortly after the tax took effect. The study involved 384 adults in the Cape Coast Metropolis. An interviewer-administered survey collected data on sociodemographic, health opinions, and perceptions of SSB taxation. Data were analysed using descriptive statistics and Spearman’s correlation in SPSS version 26. A strong majority of participants (81.8%) believed high sugar consumption is detrimental to health. Consequently, 67.7% supported the principle of an SSB tax. However, a notable discrepancy emerged: while supporting the policy, 62.2% of participants favoured a tax rate of less than 2%, compared to the 20% rate implemented. The correlation between consumer opinion and perceived tax effectiveness was moderate and significant (ρ = 0.350, p < 0.01), whereas age was not significantly associated (ρ = 0.024, p > 0.05). Among consumers sampled from selected urban communities in Cape Coast Metropolis, there was considerable support for the principle of SSB taxation, largely reflecting awareness of the health risks associated with high sugar intake. However, participants’ preferred tax rates were substantially lower than the 20% rate implemented nationally. These findings provide exploratory post-implementation evidence from one urban Ghanaian setting and highlight the need for sustained public education, transparent communication on revenue use, and broader nationally representative research on public understanding and acceptability of SSB taxation.