Taxation of Aid Funded Projects in Kenya: Law, Policy, Problems and Proposals for Reform
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Date
2019Author
Cheruiyot, Carolyne J
Type
ThesisLanguage
enMetadata
Show full item recordAbstract
Foreign aid contributes largely to the development expenditure of developing countries. Tax
treatment of foreign aid has been a subject of discussion in the global and regional arena. The
United Nations Committee of Experts on International Cooperation on Tax Matters and the
African Tax Administration Forum have in their past sessions and publications advocated for
a coherent policy on the treatment of taxes in aid funded projects (AFPs). Kenya’s tax legal
regime provides for several tax exemptions for AFPs. Tax exemptions as a form of tax
expenditure has its merits and demerits hence there is need for their evaluation as to their cost
and benefit before they are granted. Tax treatment of AFPs requires a comprehensive and clear
policy and legal framework to avoid tax disputes. In Kenya, this has been a challenge. Based
on primary and secondary data, this research interrogates the nature of the problems in tax
treatment of AFPs, the adequacy of the existing policy and legal framework, the effects of the
problems and makes recommendations.
Publisher
University of Nairobi
Subject
Taxation of Aid Funded ProjectsRights
Attribution-NonCommercial-NoDerivs 3.0 United StatesUsage Rights
http://creativecommons.org/licenses/by-nc-nd/3.0/us/Collections
- School of Law [291]
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