Planning and Governance Gaps in Sugar-Sweetened Beverage Taxation:

Purpose Fiscal policies targeting sugar-sweetened beverages (SSBs) are widely promoted as effective tools for reducing diet-related non-communicable diseases. Despite growing global adoption, their impact on population health remains limited. This paper examines SSB taxation through a health planning and governance perspective, exploring how misalignment between fiscal policy design, preventive objectives, and health system planning constrains its effectiveness as a population-level prevention strategy. Design/methodology/approach An analytical systems-based synthesis was conducted, integrating evidence from international policy reports, with particular emphasis on the WHO Global Report on the Use of Sugar-Sweetened Beverage Taxes 2025 , alongside peer-reviewed literature on food environments, ultra-processed foods, and diet-related chronic disease prevention. Rather than reassessing the effectiveness of taxes per se, the analysis examines how fiscal instruments are designed, governed, and integrated—or disconnected—from broader health planning and preventive infrastructures. Findings The analysis identifies persistent planning and governance gaps that limit the preventive potential of SSB taxes. These include low and heterogeneous tax levels, weak alignment with sugar content, limited integration with food environments and institutional settings, and minimal linkage between fiscal measures and health system prevention strategies. As a result, SSB taxes often function as isolated economic measures rather than as coherent planning instruments capable of reshaping dietary environments or making health risk visible at population level. Originality/value This paper advances a systems-based framework that conceptualises SSB taxation as a health planning and governance challenge rather than a standalone fiscal intervention. By identifying leverage points across fiscal policy design, governance arrangements, and preventive integration, the analysis offers actionable insights for policy-makers and health system planners seeking to strengthen the role of taxation within comprehensive strategies for chronic disease prevention.