Abstract
Purpose The article considers whether the South African tax authorities could leverage the rationale supporting the sugar-sweetened beverage (SSB) tax to emphasise ways in which they are acting in the public's best interest and thereby rebuild public trust in it. Methodology A quantitative approach was followed. A pre-test post-test experimental design was used to explore the attitudes and perceptions of students before and after participating in an intervention aimed at explaining the rationale for the SSB tax. The data collected was statistically analysed using both descriptive and inferential methods, including factor analysis, mean inter-item correlation, and t-tests, to identify trends and relationships. Findings The overall findings suggest that understanding the rationale behind the SSB tax may positively influence individuals' perceptions of the authorities as acting in society's best interests, thereby enhancing trust in the tax authorities. Conclusion The potential exists for similar interventions to be used by SARS to improve taxpayers' understanding of the rationale supporting similar taxes. These interventions may 38 contribute towards building individuals' level of trust in the authorities.