What is the difference between income tax and excise duty?

Why does the government need a budget? Why does the budget talks of taxes?

Match the following:

You are expected to tax on steel, matches, clocks, cloth, iron; a tax increase on which of these would affect the prices of other commodities the most, and why?

Ordinary food items, such as grain, pulses, oil are used by all. Then why is it said that imposing a tax on them will have a greater effect on the poor?