One way the difference between CRV and a system in which the consumer pays a deposit or tax shows up is that sales tax applies to the CRV amount, if the item is subject to sales tax.
The difference between a consumer paying a deposit or tax and a CRV (likely referring to a "Cash Refund Value") is evident in how sales tax is applied. If an item is subject to sales tax, then the CRV amount will be taxed.