The definition is wrong then. Because my income tax is a cost I pay with sales revenues.
It boggles the mind. How could anyone think income taxes are not a cost? It must be that they've lived in a textbook for so long that they only remember book definitions that don't happen out here. Seriesly, how could anyone who lives in the real world think that a tax bill isn't cost??? Really?
No you are paying your income tax with profits which are RESIDUALS from revenues. They are not the same. Income taxes are NOT "revenue taxes."
Factors of Production is hardly a new concept and has been accepted as a valid one by economists of every stripe for hundreds of years now. It is a fundamental building block to the understanding of capitalism and the taxation history of capitalism. You should examine it if you want to understand taxation. Ricardo's "Principles of Political Economy and Taxation" is one of the first sytemic analyses which defines the field.