Correct Answer: Taxes

Solution : The correct option is Taxes.

Items about the purchase and sale of investments, loans, and borrowings are frequently included in capital receipts. Generally speaking, taxes are classified as revenue receipts rather than capital receipts. Income tax, sales tax, and other taxes that the government collects as part of its regular revenue stream are examples of daily operating actions that result in revenue receipts.

Capital revenues, on the other hand, are associated with long-term financial activities, such as borrowing or asset sales, that alter the capital structure of the government.