If it's absolutely unavoidable (ex: water bills for drinking water, base level housing cost, etc), then I consider that to be the category of "investment" where

If it's absolutely unavoidable (ex: water bills for drinking water, base level housing cost, etc), then I consider that to be the category of "investment" where you're valuing something for its present and future utility. You may be correct that taxes are of a separate category (though it affects decisions for both investment and consumption)