Basically shake the camera more and change the recoil, making it difficult to aim to break free. Similar to how it is in the first game.
I'm not sure if works in multiplayer.

Now the "Shockproof" skill is an option to avoid being incapacitated!
I recommend using this mod Counter tase animation restoration by Sora

Note: this mod ONLY affects the difficulties "Mayhem, Death Wish and Death Sentence"

put in mods folder.