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.


Moyo Arewa

Moyo is the Programme Director for the Local Government Revenue Initiative (LoGRI). He was previously the Manager for Strategic Initiatives at (ICTD) and, before then, a Policy Development Officer at the City of Toronto. His tax research has focused on understanding how new technologies impact tax policy, administration, and public service delivery.

Laura Muñoz Perez

Laura Munoz is the former Programme Lead of DIGITAX Programme.

Celeste Scarpini

Celeste Scarpini is a Research Officer at the ICTD. Her research interest are labour market policies, taxation, and instruments of social insurance, social assistance, and financial inclusion in developing countries.