Taxation System of Vijayanagar

Krishna Deva Raya of Vijayanagar ruled during the early 16th century and implemented a comprehensive taxation system. Statement 1 is correct - land taxes were differentiated based on land quality, with better quality land subject to higher tax rates. This was a sophisticated approach to agricultural taxation. Statement 2 is correct - private workshop owners and artisans paid specific taxes (an early form of industrial taxation), demonstrating that the Vijayanagar state taxed not just agriculture but also manufacturing and commercial activities. Both statements accurately describe the Vijayanagar taxation system. > Vijayanagar taxation = Progressive land tax + Industry taxes (workshops, artisans). Answer: c.