Tags can reference which of the following knowledge objects?

Tags are a type of knowledge object that enable you to assign descriptive keywords to events. Tags can reference any of the following knowledge objects: extracted fields, field aliases, calculated fields, lookups, and event types. Tags cannot reference other tags or search macros. Tags are applied to events at search time based on the values of the fields that they reference2

1: Splunk Core Certified Power User Track, page 10. 2: Splunk Documentation, About tags and aliases.