Daily Prelims Notes 13 May 2023

May 13, 2023
Posted by: OptimizeIAS Team
Category: DPN

Daily Prelims Notes

13 May 2023

Table Of Contents

1. The return of wild boars in Kashmir threatens the hangul habitat and crops

Subject : Environment

Section: Species in news

Context: Wild boars resurfaced in Kashmir after 30 years, in 2013, and their number has been growing ever since, causing concern among the local residents and wildlife experts.

More on the News:

Sightings of the fast-breeding wild boar have been increasing in Kashmir, note citizens, farmers and wildlife conservationists. The species is not native to the region and was declared locally extinct in the 1980s until a sighting was recorded in 2013.
The boars are increasing the competition for resources, for the critically endangered hanguls in Dachigam National Park. Farmers also allege that the wild boars are damaging farmlands by uprooting their crops.
Wildlife experts say that increasing temperatures may have led to the resurgence of wild boars in the region. The Department of Wildlife Protection is conducting a detailed study to understand more about the presence of wild boars in Kashmir.

Dachigam National Park

Dachigam National Park is a prominent wildlife sanctuary and national park located in the state of Jammu and Kashmir.
Dachigam National Park is situated in the western Himalayas, near the city of Srinagar in Jammu and Kashmir. It covers an area of approximately 141 square kilometers.
The park was initially established in 1910 as a game reserve to protect the Kashmir stag (Hangul). It was later upgraded to a national park in 1981.
Dachigam National Park is known for its rich biodiversity and is home to a variety of flora and fauna. It is particularly famous for its population of the critically endangered Kashmir stag (Hangul), which is the state animal of Jammu and Kashmir. Other wildlife species found in the park include Himalayan black bear, Himalayan brown bear, musk deer, leopard, red fox, Himalayan weasel, and numerous bird species.
The park is a haven for bird enthusiasts, with a wide variety of avian species found in its forests. It is home to several endemic and migratory bird species, including the Himalayan monal, koklass pheasant, black bulbul, Kashmir flycatcher, and white-capped redstart.
The park encompasses diverse vegetation, ranging from coniferous forests to alpine meadows. The lower areas of the park are covered with dense forests of deodar, pine, and fir trees, while the higher regions feature alpine grasslands.
Like many other protected areas, Dachigam National Park faces various challenges, including habitat degradation, encroachment, and poaching. Conservation efforts are being undertaken to mitigate these threats, including habitat restoration, community participation, and strict anti-poaching measures.

Hangul:

Hangul, also known as the Kashmir stag, is a species of deer native to the state of Jammu and Kashmir in India.
Scientific Name: Hangul is scientifically known as Cervus hanglu.
Hangul primarily inhabits the dense temperate forests of the Kashmir Valley and its surrounding areas. It is found at elevations ranging from 1,700 meters to 3,000 meters above sea level.
Hangul is a medium-sized deer with a distinct appearance. Adult males, known as stags, have a majestic set of antlers that can grow up to 11 tines or branches. Their coat is reddish-brown in summer and turns dark brown in winter. Females, known as hinds, have a lighter coat and lack antlers.
The hangul is a critically-endangered species as per the International Union for Conservation of Nature and Natural Resources (IUCN) Red List, and a Schedule I Species in as per India’s Wildlife Protection Act 1972.
The population has experienced a significant decline over the years due to various factors, including habitat loss, poaching, and human-wildlife conflict.
Conservation Efforts: Various conservation initiatives have been undertaken to protect and conserve the Hangul population. These efforts include habitat restoration, anti-poaching measures, community participation, and research and monitoring programs. The Hangul Conservation Breeding Program at the Dachigam National Park is one such initiative aimed at breeding and reintroducing captive-bred individuals into the wild.
Hangul holds significant ecological and cultural value. It plays a crucial role in maintaining the biodiversity of its habitat and contributes to the ecological balance of the region. It is also considered a flagship species for conservation efforts in the Kashmir Valley.

Wild boar

Wild boar, scientifically known as Sus scrofa, is a species of large, wild pig that is native to Eurasia, North Africa, and parts of the Indian subcontinent.
Wild boars are adaptable and can be found in various habitats, including forests, woodlands, grasslands, and wetlands. They are known for their ability to thrive in different environments, from dense forests to open fields.
Wild boars have a wide geographic distribution and are found across Europe, Asia, and North Africa. They have also been introduced to other parts of the world, including the Americas and Australia, where they have established feral populations.
Wild boars are primarily active during the night (nocturnal) or twilight hours (crepuscular). They are omnivorous and have a varied diet that includes roots, tubers, fruits, nuts, insects, small vertebrates, and carrion. They are known for their strong sense of smell and excellent hearing.
Wild boars are known for their prolific breeding capabilities. Breeding occurs throughout the year, although there is typically a peak during certain seasons.
Wild boars play an important ecological role as seed dispersers and soil cultivators. They help in the dispersal of plant seeds through their feeding and movement patterns. However, their foraging activities can also cause damage to agricultural crops and natural habitats.
Human-Wildlife Conflict: In some regions, wild boars can come into conflict with human activities, especially agriculture. Their foraging habits and rooting behavior can cause damage to crops, resulting in economic losses for farmers. They can also pose a threat to human safety in certain situations.
Disease Concerns: Wild boars can be carriers of certain diseases, such as African swine fever and bovine tuberculosis, which can pose risks to livestock and domestic animals. Disease surveillance and control measures are important for managing these risks.

2. UNFF18: Sustainable Forest management takes centre stage

Subject: Environment

Section: Conventions

Context: Discussions on integrated policies on sustainable forest management (SFM) and energy to meet the United Nations-mandated Sustainable Development Goals (SDG) took centre stage on the fourth day of the United Nations Forum on Forests (UNFF18).

More on the News:

The delegates at the eighteenth session of UNFF18 in New York, discussed the contributions of SFM to energy, livelihoods and the SDGs.
Executive director of the International Tropical Timber Organization, emphasised its mandate to practice SFM in tropical regions.
Saudi Arabia stressed on the need to prevent forest fires and urban expansion that encroaches on forests.
Forests have the potential for reducing five gigatonnes of emissions, Mirey Atallah, head of UNEP’s Nature for Climate branch, said, citing the findings of the Emissions Gap Report.

Sustainable forest management (SFM):

Definition: Sustainable forest management (SFM) is defined as a “dynamic and evolving concept, which aims to maintain and enhance the economic, social and environmental values of all types of forests, for the benefit of present and future generations.”
Sustainable forest management emphasizes the concept of stewardship, which involves the responsible use and conservation of forest resources. It involves practices such as selective logging, reforestation, and conservation of biodiversity to ensure the long-term sustainability of forests.
Sustainable forest management recognizes that forests provide a wide range of benefits, including timber and non-timber forest products, carbon sequestration, water regulation, biodiversity conservation, and recreational opportunities. It seeks to balance these benefits for the benefit of present and future generations.
Sustainable forest management promotes the involvement of local communities, indigenous peoples, and other stakeholders in decision-making processes. It recognizes their traditional knowledge and rights over forest resources and ensures their active participation in forest management.
Forest certification systems, such as the Forest Stewardship Council (FSC) and the Programme for the Endorsement of Forest Certification (PEFC), play a crucial role in promoting sustainable forest management. These systems provide standards and guidelines for responsible forest management and help consumers identify sustainably sourced wood and forest products.
Sustainable forest management aims to protect and enhance biodiversity in forests. It involves measures such as maintaining natural habitats, protecting endangered species, and implementing conservation strategies to preserve the ecological balance and prevent species loss.
Forests provide various ecosystem services, such as carbon storage, water regulation, soil conservation, and climate regulation. Sustainable forest management recognizes the importance of these services and seeks to maintain or enhance them through appropriate management practices.
Monitoring and assessment of forest resources and management practices are essential components of sustainable forest management. Regular monitoring helps evaluate the effectiveness of management strategies, identify potential issues, and make informed decisions for adaptive management.
Sustainable forest management is promoted globally through initiatives such as the United Nations Framework Convention on Climate Change (UNFCCC), United Nations Forum on Forests (UNFF), and various regional and national forest policies and programs.

United Nations Forum on Forests (UNFF):

United Nations Forum on Forests (UNFF) is a global platform for policy dialogue, coordination, and cooperation on forest-related issues.
The UNFF was established in 2000 by the United Nations Economic and Social Council (ECOSOC) as a subsidiary body to promote sustainable forest management and the conservation and sustainable development of all types of forests.
The main mandate of the UNFF is to facilitate the implementation of sustainable forest management and the achievement of internationally agreed forest-related goals, including the United Nations Strategic Plan for Forests (UNSPF).
The UNFF operates through an intergovernmental process, with participation from member states, international organizations, civil society, and other stakeholders. It provides a platform for dialogue, information sharing, and collaboration on forest-related issues.
The UNFF holds regular sessions and meetings to review progress, share experiences, and discuss policy options related to sustainable forest management. The sessions provide an opportunity for member states to negotiate and adopt decisions and resolutions on forest-related
The UNFF works towards the achievement of global forest goals, including those outlined in the UNSPF. These goals include halting deforestation, promoting sustainable forest management, increasing forest area, and enhancing forest-related economic, social, and environmental benefits.
On 27 April 2017, the UN General Assembly adopted the first ever UN Strategic Plan for Forests 2017-2030. The Strategic Plan provides a global framework for actions at all levels to sustainably manage all types of forests and trees outside forests and halt deforestation and forest degradation. At the heart of the Strategic Plan are six Global Forest Goals and 26 associated targets to be achieved by 2030, which are voluntary and universal.

3. Ensure complete transition away from Libor: RBI tells banks/FIs

Subject: Economy

Section: Monetary Policy

Context:

The Reserve Bank of India has asked banks financial institutions to ensure that new transactions undertaken by them or their customers do not rely on or are priced using the US$ LIBOR (London Interbank Offered Rate) or the Mumbai Interbank Forward Outright Rate (MIFOR).
The aforementioned key message to banks and other RBI-regulated entities is part of an advisory emphasising the need to take steps to ensure a complete transition away from LIBOR from July 1.
The central bank said the Financial Benchmarks India Pvt Ltd (FBIL) will cease to publish MIFOR after June 30.
Banks/FIs have been advised to take all necessary steps to ensure insertion of fallbacks at the earliest in all remaining legacy financial contracts that reference US$ LIBOR (including transactions that reference MIFOR).
RBI said banks/FIs are expected to have developed the systems and processes to manage the complete transition away from LIBOR.

Past

The Reserve Bank will continue to monitor the efforts of banks/FIs for ensuring a smooth transition from LIBOR. The central bank had issued an advisory on ‘Roadmap for LIBOR Transition’ in July 2021, where banks/FIs, inter-alia, were encouraged to undertake transactions using widely accepted Alternative Reference Rate (ARR), as soon as practicable and in any case by December 31, 2021, and insert robust fallback clauses in relevant LIBOR-linked financial contracts.

The complete transition from LIBOR is a significant event in the global financial markets, which requires continued attention from all stakeholders to mitigate operational risks and ensure an orderly transition, said the RBI.

Concerns about LIBOR

The use of LIBOR was called into question following the global financial crisis. Regulatory reviews identified that shifts in the way banks fund their operations meant LIBOR was increasingly calculated based on panel bank judgments as to their borrowing costs, rather than actual transaction data, according to India Exim Bank’s FAQs on LIBOR transition.
Global regulators desired that interest rate benchmarks be founded upon actual transactions, not expert judgment, in order to be robust and reliable.
In 2017, the UK Financial Conduct Authority/ FCA announced that the underlying markets, upon which LIBOR is derived were insufficiently active to offer a sustainable interest rate benchmark. It announced it had secured undertakings from panel banks to make LIBOR submission until the end of 2021 but would not expect to compel them to make submissions beyond that date.
The FCA had announced in March 2021 that all LIBOR settings will either cease to be provided by any administrator or no longer be representative: immediately after December 31, 2021, in the case of all Pound sterling, Euro, Swiss franc and Japanese yen settings, and the 1-week and 2-month US dollar settings; and immediately after June 30, 2023, in the case of the remaining US dollar settings.

LIBOR

LIBOR is a benchmark interest rate at which major global lend to one another in the international interbank market for short-term loans.
LIBOR, which stands for London Interbank Offered Rate, serves as a globally accepted key benchmark interest rate that indicates borrowing costs between banks.
The rate is calculated and published each day by the Intercontinental Exchange (ICE).
LIBOR is the average interest rate at which major global banks borrow from one another.
It is based on five currencies including the US dollar, the euro, the British pound, the Japanese yen, and the Swiss franc, and serves seven different maturities—overnight/spot next, one week, and one, two, three, six, and 12 months.
The combination of five currencies and seven maturities leads to a total of 35 different LIBOR rates calculated and reported each business day.
The most commonly quoted rate is the three-month U.S. dollar rate, usually referred to as the current LIBOR rate.

Why the transition from Libor?

The rate isn’t sustainable because of a lack of transactions providing data. Libor became a byword for corruption after traders were caught manipulating the benchmark, leading to about $9 billion in fines and the conviction of several bankers.
The London Interbank Offered Rate (Libor) transition opens up a sizeable business opportunity for large consulting firms such as PwC, KPMG, EY and Deloitte and also for global IT firms, including leading players in India.
Regulators globally have asked firms to move away from Libor to other alternate, risk-free rates (RFRs)

4. RBI joins with 12 other regulator to tackle greenwashing risk

Subject: Economy

Section: Monetary Policy

Concept :

The Global Financial Innovation Network (GFIN) is organizing its first-ever Greenwashing TechSprint to combat greenwashing risks in financial services.
The Reserve Bank of India (RBI) has announced its participation among 12 other international regulators in this initiative to develop a tool that helps the market and regulators address the issue.
The central bank noted the number of investment products marketed as ‘green’ was growing.

Greenwashing risks:

Greenwashing risks in financial services refer to the practice of making exaggerated, misleading, or false claims about the environmental, social, and governance (ESG) characteristics of investment products or services.
This is done to attract investors who are interested in sustainable or responsible investing, but can ultimately result in harm to the environment or society.

Global Financial Innovation Network (GFIN)

Global Financial Innovation Network (GFIN), an international network of more than 50 regulatory agencies worldwide working together to support financial innovation in the best interests of consumers.
Formally launched in January 2019, GFIN seeks to provide a more efficient way for firms to interact with regulators as they seek to develop, execute, and distribute new innovations.
GFIN also creates a new framework for cooperation between financial services regulators on innovation-related topics as they share different experiences and approaches.

The three main functions of GFIN are to:

Act as a network of regulators to collaborate and share experiences of innovation in respective markets, including emerging technologies and business models
Provide a forum for joint policy work and discussions
Give firms an environment that allows for trials of cross-border solutions

5. Supreme Court on default bail

Subject : Polity

Section: Judiciary

Concept :

The Supreme Court of India has directed lower courts to decide on pending default bail applications without relying on its own judgment of April 26.
In the Ritu Chhabaria versus Union of India case, the Supreme Court held that central agencies cannot deny accused persons their right to default bail by filing multiple supplementary chargesheets and seeking renewed custody.
The judgment held that “the right of default bail under Section 167(2) of the Criminal Procedure Code (CrPC) is not merely a statutory right, but a fundamental right that flows from Article 21 of the Constitution” to protect accused persons from the “unfettered and arbitrary power of the State”.

Significance of the order:

A judgment of the Supreme Court is considered the law of the land. Article 141 of the Constitution provides that the law declared by the Supreme Court shall be binding on all courts within India.
After the Ritu Chhabaria judgment was delivered, the Enforcement Directorate (ED) filed an urgent application in the Supreme Court to “recall” the verdict.
The ED contended that the judgment contradicted past rulings of the Supreme Court. The ED also filed an appeal against the default bail granted to Manpreet Singh Talwar, an accused in a money laundering case who had relied on the Ritu Chhabaria verdict, arguing that the judgment would not apply to special laws such as the Prevention of Money Laundering Act.
The Supreme Court clarified that lower courts can decide on default bail applications independently of its judgment in the Ritu Chhabaria case.

For further notes on default bail – https://optimizeias.com/default-bail-even-if-charge-sheet-has-no-valid-sanction-sc/

6. Model Prisons Act 2023

Subject : Polity

Section: Legislation in news

Concept :

The Union government has announced that it has prepared a Model Prisons Act to replace the current 130-year-old law i.e., Prisons Act, 1894.
This is done in order to shift the focus of incarceration from retributive deterrence to reform and rehabilitation.

Prisons Act, 1894 (Objectives, Need for a Law)

The present ‘Prisons Act, 1894’ is a pre-independence era Act and is almost 130 years old.
The Act mainly focuses on keeping the criminals in custody and enforcement of discipline and order in prisons.
There is no provision for reform and rehabilitation of prisoners in the Act.
In the last few decades, an altogether new perspective has evolved about prisons and prison inmates, globally.
Prisons today are not looked as places of retributive deterrence but are considered as reformative and correctional institutions where the prisoners are transformed and rehabilitated back into society as law abiding citizens.
As per the provisions of Constitution of India, ‘prisons’/ ‘persons detained therein’ is a ‘State’ subject.
The responsibility of prison management and prisoners’ administration solely vests with State Governments who alone are competent to make appropriate legislative provisions in this regard.
However, given the critical role that eﬃcient prison management plays in the criminal justice system, the Government of India attaches high degree of importance to supporting the States/UTs in this regard.

About Model Prisons Act, 2023:

A need was felt to revise and upgrade the Act in tune with modern day needs and requirements of prison management.
Hence, a decision was taken to by the Central government to review and revise colonial-era outdated Prison Act, in tune with contemporary modern day needs and correctional ideology.
The Ministry of Home Aﬀairs assigned the task of revision of the Prisons Act, 1894 to the Bureau of Police Research and Development.
The Bureau, after holding wide ranging discussions with State Prison authorities, correctional experts etc. prepared a draft.
Along with Prisons Act, 1894, ‘The Prisoners Act, 1900’ and ‘The Transfer of Prisoners Act, 1950’ have also been reviewed by the Ministry of Home Aﬀairs and relevant provisions of these Acts have been assimilated in the ‘Model Prisons Act, 2023.’
State Governments and Union Territory Administrations can beneﬁt from the Model Prisons Act, 2023 by adopting it in their jurisdictions, with such modiﬁcations which they may consider necessary, and repeal the existing three Acts in their jurisdictions.

Salient Features

Security: Provision for security assessment and segregation of prisoners, individual sentence planning, grievance redressal, prison development board, attitudinal change towards prisoners.
Accommodation: Provision of separate accommodation for women prisoners, transgender, etc.
Technology: Provision for use of technology in prison administration with a view to bring transparency in prison administration.
Provision for video conferencing with courts, scientific and technological interventions in prisons, etc.
Provision of punishment for prisoners and jail sta? for use of prohibited items like mobile phones etc. in jails.
Open jail: Provision regarding establishment and management of high security jail, open jail (open and semi open), etc.
Protection for society: Provision for protecting the society from the criminal activities of hardened criminals and habitual offenders, etc.
Legal aid: Provision for legal aid to prisoners, provision of parole, furlough and premature release etc. to incentivise good conduct.
Skill development: Focus on vocational training and skill development of prisoners and their reintegration into the society.

7. Post-SC verdict; all eyes on Maharashtra Speaker Narwekar

Subject : Polity

Section: Parliament

Concept :

With the Supreme Court on Thursday ruling in the Maharashtra political row case that “the Speaker must decide on the disqualification petitions within a reasonable period”, all eyes are now on Speaker Rahul Narwekar.
The five judge Bench of the Supreme Court did not decide on the disqualification petitions filed by former Chief Minister Uddhav Thackeray.
The court held Mr. Narwekar’s decision recognising Bharat Gogawale, a candidate of the Shinde group, as the Chief Whip of the Shiv Sena “illegal”.

About Whip

A whip is a directive from the party that binds party members of a House to obey the line of the party.
Though the office of whip is not officially recognised in the standing orders, there has been a long tradition to give them a place in the Parliamentary form of government.
The whip plays a crucial role in ensuring the smooth and efficient conduct of business on the floor of the House.
The whip is an MP/MLA drawn from the party that is in power and also from the party that sits on the opposition bench. They are vital in maintaining the links between the internal organisation of party inside the Parliament.
It is also the duty of the chief whip to maintain discipline of the party on the floor of the House. Besides, he is responsible for keeping MPs, especially Ministers, informed of opinion in the party on the moods of individual members.
If an MP/MLA violates his party’s whip, he faces expulsion from the House under the Anti-Defection Act.
Constitutional status: The office of ‘whip’, is mentioned neither in the Constitution of India nor in the Rules of the House nor in a Parliamentary Statute. It is based on the conventions of the parliamentary government.
Non-applicability of Whip: There are some cases such as Presidential elections where whips cannot direct a Member of Parliament (MP) or Member of Legislative Assembly (MLA) on whom to vote.

Disqualification under Anti defection

The Tenth Schedule contains the following provisions with respect to the disqualification of members of Parliament and the state legislatures on the ground of defection:
Members of Political Parties: A member of a House belonging to any political party becomes disqualified for being a member of the House, (a) if he voluntarily gives up his membership of such political party; or (b) if he votes or abstains from voting in such House contrary to any direction issued by his political party without obtaining prior permission of such party and such act has not been condoned by the party within 15 days.
Independent Members: An independent member of a House (elected without being set up as a candidate by any political party) becomes disqualified to remain a member of the House if he joins any political party after such election.
Nominated Members: A nominated member of a House becomes disqualified for being a member of the House if he joins any political party after the expiry of six months from the date on which he takes his seat in the House.

Speaker Power

Any question regarding disqualification arising out of defection is to be decided by the presiding officer of the House.
Originally, the act provided that the decision of the presiding officer is final and cannot be questioned in any court. However, in KihotoHollohan case (1993), the Supreme Court declared this provision as unconstitutional on the ground that it seeks to take away the jurisdiction of the Supreme Court and the high courts.
It held that the presiding officer, while deciding a question under the Tenth Schedule, function as a tribunal. Hence, his decision like that of any other tribunal, is subject to judicial review on the grounds of mala fides, perversity, etc.
The presiding officer of a House is empowered to make rules to give effect to the provisions of the Tenth Schedule. All such rules must be placed before the House for 30 days. The House may approve or modify or disapprove them.
According to the rules made so, the presiding officer can take up a defection case only when he receives a complaint from a member of the House.
Before taking the final decision, he must give the member (against whom the complaint has been made) a chance to submit his explanation.
He may also refer the matter to the committee of privileges for inquiry. Hence, defection has no immediate and automatic effect.

8. What the govt’s new GST compliance measures say and how they could impact businesses

Subject :Economy

Section: Fiscal Policy

Context:

In two significant measures to curb tax evasion and increase compliance under the Goods and Services Tax (GST) regime, the government has decided to lower the threshold for businesses to generate e-invoice for business-to-business (B2B) transactions, from Rs 10 crore to Rs 5 crore, and has rolled out the automated return scrutiny module for GST returns in a backend application for central tax officers.

Concept:

What is the automated return scrutiny module?

It aims to enhance tax compliance, reduce manual intervention and increase tax administration efficiency by using data analytics.
The Automated Return Scrutiny Module, integrated into the ACES-GST backend application, leverages data analytics to identify risks and discrepancies in GST returns.
Tax officers can scrutinize GST returns of Centre Administered Taxpayers selected based on data analytics and risks detected by the system. The module automatically generates alerts in cases of non-compliance.
The Automated Return Scrutiny Module’s implementation has begun with the scrutiny of GST returns for the financial year 2019-20
It was implemented by The Central Board of Indirect Taxes and Customs (CBIC)

What are the changes for e-invoicing and its impacts?

The government lowered the threshold for businesses to generate e-invoice for business-to-business (B2B) transactions to Rs 5 crore from Rs 10 crore under GST. The changes will come into effect from August 1
e-Invoicing’ or ‘electronic invoicing’ is a system in which B2B invoices and a few other documents are authenticated electronically by GSTN for further use on the common GST portal.
Reduction in the e-invoicing threshold helps to boosting GST revenue collections and checking frauds, it will also increase compliance requirements for smaller businesses
For companies, e-invoicing-compliant result in proper flow of input tax credit and reduce the credit issues.

Goods and Service Tax:

The GST aims to streamline the taxation structurein the country and replace a gamut of indirect taxes with a singular GST to simplify the taxation procedure.
It has been established by the 101st Constitutional Amendment Act.
It is an indirect tax for the whole country on the lines of “One Nation One Tax” to make India a unified market.
The Goods and Services Tax (GST), rolled out in July 2017, marked a major shift from the traditional production-linked tax to a consumption-based tax.
The new regime subsumed state leviessuch as VAT, sales tax, octroi/entry tax together with central levies such as central excise and service tax.
States gave up some of their taxation rights in lieu of the Centrepassing on their revenue share under GST and also compensating them for potential revenue losses in the first five years.
It is levied on the value addition and provides set offs. As a result, it avoids the cascading effect or tax on tax which increases the tax burden on the end consumer