A straight tax on products, passed directly onto the consumer effectively acts as Government sponsored price-fixing as 'extra' price increases can be (are usually) hidden during the publicised imposition of tax by the Government. Government edicts to increase the minimum price of goods without taxation are also more transparently a sponsorship of price-fixing between companies, which in normal circumstance is either illegal or unfair and subject to sanction.
for undesirable or unhealthy consumer goods like cigarettes, alcohol or sugar
instead of taxing products at the point-of-sale instead tax company profits, shareholder dividends and director pay and bonuses
according to a proscribed schedule and mathematical formulae the number of units or end-products produced or quantity of substance manufactured affects how much the companies profits are taxed
this brings several advantages over straight taxation
companies can't pretend that any or all price increases are due to a Government tax on the products, thus consumer choice (and discernment) would still be a limiting factor on price increases
discourages companies from over-producing or flooding the market with products, more effectively than when they are 'forced' to increase the price due to either taxation or pricing mandates
any voluntary price increases imposed on the consumer should lead to some of that money making it's way to the tax collector