Project Researchers: Laura Munoz Perez, ICTD & Moyosore Arewa, ICTD

This research assignment focuses on exploring the potential role of Central Bank Digital Currencies (CBDC) on taxation regimes and revenue authorities (RAs) in developing countries. This research will outline the concept of CBDC and its various potential designs, an overview of current testing or CBDC implementation plans across the developed and developing world, possible taxation use cases for RAs, and the prerequisites to consider for the effective implementation of a CBDC from a taxation perspective.