Rate.php

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<?php
namespace Magento\TaxImportExport\Controller\Adminhtml;

abstract class Rate extends \Magento\Backend\App\Action
{
    const ADMIN_RESOURCE = 'Magento_Tax::manage_tax';

    protected $fileFactory;

    public function __construct(
        \Magento\Backend\App\Action\Context $context,
        \Magento\Framework\App\Response\Http\FileFactory $fileFactory
    ) {
        $this->fileFactory = $fileFactory;
        parent::__construct($context);
    }
}