Cárdenas-Torres, from the National Institute of Public Health of Mexico, et al. have conducted a policy analysis to identify challenges hindering the implementation of SSB taxation policies in Colombia — where they have been discussed but not yet adopted. A documentary review and mapping of actors involved in SSB decision-making were performed. Semi-structured interviews were conducted with 20 informants from non-governmental organizations, academics, the Ministry of Health, multilateral organizations and independent medias between April and June 2021.

The analysis shows that non-governmental organizations, multilateral organizations and academics support SSB taxation policies with the aim of reducing risk factors associated with NCDs. They identify the lack of political will and the influence of the SSB industry on decision-making as barriers to the implementation of SSB taxation policies. Opponents of SSB taxation support education and counselling on obesity to promote healthier lifestyles. Among the barriers to the implementation of SSB taxation policies were the lack of evidence on their effectiveness and the need for affordable alternative solutions for populations with limited access to drinking water. This work is valuable to other countries wishing to evaluate the support that SSB tax policies might receive.

卡德纳斯-托雷斯（Cárdenas-Torres），来自墨西哥国家公共卫生研究所，等。进行了政策分析，以确定阻碍哥伦比亚 SSB 税收政策实施的挑战——这些政策已经在哥伦比亚进行了讨论，但尚未得到采纳。对参与 SSB 决策的参与者进行了文件审查和摸底。 2021 年 4 月至 6 月期间，对来自非政府组织、学术界、卫生部、多边组织和独立媒体的 20 名知情人进行了半结构化访谈。

分析表明，非政府组织、多边组织和学术界支持 SSB 税收政策，旨在减少与非传染性疾病相关的风险因素。他们认为缺乏政治意愿以及SSB行业对决策的影响是SSB税收政策实施的障碍。 SSB 税收的反对者支持肥胖教育和咨询，以促进更健康的生活方式。实施 SSB 税收政策的障碍包括缺乏证据证明其有效性以及需要为饮用水有限的人群提供负担得起的替代解决方案。这项工作对于其他希望评估 SSB 税收政策可能获得的支持的国家来说很有价值。