I would add it's a series of taxes directed at the self-employed. If you work for a large company or for the state/federal government you'll have insurance already. If you're unemployed, you'll qualify for a subsidy or medicare.
The self-employed are already paying double in medicaid and social security (I know employers pay half for the employed but it still discourages self-employment).
I think you have it backwards. Because certain political elements didn't want to grant the authority to raise new fees, other political elements wrote the law under the existing authority to raise taxes. There's no disguise, it's openly taxes because that was the achievable goal.
The self-employed are already paying double in medicaid and social security (I know employers pay half for the employed but it still discourages self-employment).