The Maharashtra government incurred huge expenses for collection of taxes from the residents. What will the transaction of incurring expenses be termed as?

Revenue expenditure as expenses on collection has been made

Revenue expenditure are those expenses which neither creates assets nor result in reduction of liability. For example: salaries etc. paid by the government. In the question 2 things are being done together i.e. collection of tax and other is expenses incurred for the process. Collection of tax - Revenue receipt whereas, Expenses incurred - Revenue expenditure.