Central Planning
This is the interference of the market process that forcefully takes resources being used in one instance and diverts it to another.
This therefore is against the Markets's allocation of said resources, meaning it is a misallocation of resources since goods/services are arbitrarily taxed/subsidised to try and engineer some political outcome
By ignoring the inherent price signals for the current state of resources which reflect the reality of these resources, they are engaging in a distortion of these prices signals meaning the mapping of money to good and services are mismatched or scrambled.
Subsidising X by increasing taxes on Y just means you are arbitrarily making X seem affordable by making Y more expensive.
Main problems faced by central planning