The correct answer is D) All of the above.
Kerala’s major sources of tax revenue are commercial taxes, land revenue, and excise duties.
Commercial taxes are taxes levied on the sale of goods and services. They are the largest source of tax revenue for Kerala, accounting for about 40% of total tax revenue.
Land revenue is a tax levied on the ownership of land. It is the second largest source of tax revenue for Kerala, accounting for about 20% of total tax revenue.
Excise duties are taxes levied on the manufacture and sale of certain goods, such as alcohol and tobacco. They are the third largest source of tax revenue for Kerala, accounting for about 15% of total tax revenue.
In addition to these three major sources of tax revenue, Kerala also collects taxes on motor vehicles, electricity, and other goods and services.