Perhaps that's the term needed here.

perception
3. finance & droit [encaissement] collection, levying
perception d'un impôt collection of a tax
[lieu] tax office (UK), internal revenue office (US)
[recouvrement] tax collecting
http://www.larousse.com/en/dictionaries/french-english/perce...

Economy of collection: Tax collection imposes certain costs on both the government and taxpayers. These costs are administrative costs and compliance costs. Administrative costs are incurred by a government on the revenue officers appointed for administering a tax system. On the contrary, compliance costs are incurred by taxpayers in visiting tax offices and consulting tax consultants. The complexity in a tax system increases administrative costs as well as compliance costs. The principle of economy of collection suggests that such costs should be minimized.
"Economic Environment of Business" By Veena Keshav Pailwar, New Delhi, January 2012, page 181
http://tinyurl.com/ale7skf

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Note added at 15 hrs (2013-01-13 16:11:23 GMT)
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There's also a glossary entry (for this same reference):

principle of economy of collection: suggests that the cost of collecting taxes should be minimized by reducing administrative and compliance costs.
http://tinyurl.com/bgqq7o5


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Note added at 20 hrs (2013-01-13 20:34:38 GMT)
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It seems that "economy of collection" goes back to Adam Smith:

Perhaps first expression of tax policy principles date back to Adam Smith in 1776 in his seminal work, The Wealth of Nations. His four principles were equality, certainty, convenience of payment, and economy of collection.
http://www.nebraskalegislature.gov/app_rev/source/sources_ta...

The state made heavy work of the four classical tax principles propounded by Adam Smith and well known in Prussia: equality, certainty, convenience and economy of collection.
The Cambridge Economic History of Europe from the Decline of the Roman Empire, CUP, 1989
http://tinyurl.com/akfh9dv