Country Practices in Project Aid Taxation: Benin, Cameroon and Kenya

This study is looking at the issue of tax exemptions on government-to-government aid from the recipient country perspective, including through case studies in three countries - Benin, Cameroon and Kenya. It provides new evidence on revenue impacts and administrative and compliance burdens, as well as potential spillover impacts on trade, tax abuse, and public financial management.

This study was commissioned by the Platform for Collaboration on Tax (PCT) and prepared by La Fondation pour les études et recherches sur le développement international (Ferdi) under the supervision of the PCT Secretariat and Staff of the four PCT Partner Organizations - the IMF, the OECD, UN and the World Bank Group. The work of the PCT Secretariat is generously supported by the Governments of Japan, France, the Netherlands, Norway, Switzerland, and the United Kingdom.

The PCT partners hope that this new study will provide a useful complement to the work already undertaken by the PCT partners, provide a valuable addition to the evidence available to policy makers engaged on the issue of the tax treatment of government-to-government aid, and further promote the dissemination of the UN Guidelines.


Caldeira E., Geourjon A-M., Rota-Graziosi G. (2022) Country Practices in Project Aid Taxation: Benin, Cameroon and Kenya. Study for the  Platform for Collaboration on Tax - PCT, 67p. (également rapport Ferdi : Études de cas sur la taxation de l’aide : Bénin, Cameroun et Kenya)