taxation vs operating cost

taxation and operating cost both are nouns.

Word	Noun	Adjective	Verb	Adverb
taxation	Yes	No	No	No
operating cost	Yes	No	No	No

taxation (noun)	operating cost (noun)
the imposition of taxes; the practice of the government in levying taxes on the subjects of a state	the expense of maintaining property (e.g., paying property taxes and utilities and insurance); it does not include depreciation or the cost of financing or income taxes
charge against a citizen's person or property or activity for the support of government
government income due to taxation