Resource consuming is inevitable during the taxation , or the resource transferring process from private department to public department , which is the unavoidable cost during the taxation in order to keep the process efficient .
政府通过征税方式将资源从私人部门向公共部门转移过程中，必然要耗费一定资源，它是满足资源配置效率所不可避免的成本，这种成本即税收成本。
unavoidable cost