It was a general statement that as the government is considering any new measures that would impact small business, it should be keenly aware of the costs that would be transferred onto small business. Ultimately, those costs are often transferred onto the end consumer. It wasn't with regard to a specific tax, per se. It was just to be mindful that sometimes there can be unintended consequences.
It's not necessarily tax. It could be regulatory-based as well. The time and resources required to meet new regulations can also add to business costs.