The correct answer is: All of the above.
Odisha aims to improve revenue collection by widening the tax base, reducing tax evasion, and rationalizing tax rates.
Widening the tax base means increasing the number of people who are paying taxes. This can be done by lowering the tax threshold, so that more people are required to pay taxes, or by expanding the types of income that are subject to taxation.
Reducing tax evasion means ensuring that people who are supposed to pay taxes are actually paying them. This can be done by improving tax administration, cracking down on tax cheats, and making it easier for people to file their taxes.
Rationalizing tax rates means making the tax system fairer and more efficient. This can be done by simplifying the tax code, reducing the number of tax brackets, and eliminating special tax breaks.
By taking these measures, Odisha can improve revenue collection and generate more revenue to fund its development programs.