The taper is important to the integrity of a splice. In the instance of a shackle, though, it's just to reduce the diameter of the cord to make the bury easier. Ideally, you'll want to grab the line around the mid section of the taper so when the line folds back on itself it's not wider than the line you are trying to bury. I've also found that you can aid the entrance by turning the section you have ahold of into the point you are trying to pull it into. I think I showed this in one of the pictorals I have up but don't remember which one or where it is.
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