Özet:

Taxes are important devices in terms of making revenue to governments, but they negatively affect the psychology of individuals. Because taxes reduce the disposable income of people. For this reason tax phenomenon is qualified as a substantial issue. Taxes exhibit an impact more clear from the point of individual psychology in some cases. Particularly this position come out in individual’s fairness perceptions with reference to taxes. In this context, addictions and intrinsic motivation also can be evaluated. It is possible that achievement motive approach can be assessed within this framework as well. Notably, Individual’s fairness perceptions show an important appearance as part of taxes. Because, taxes are collected as uncovered from taxpayers or ultimate consumers. Naturally, In such a case, reactions against taxes may emerge more apparent. Hence, this position bring fairness phenomenon to the fore in terms of taxes. In addition to this, addictions show determinative feature from the standpoint of taxational attitudes and behaviors. This is because addictions exhibit a directive impact over the attitudes and behaviors of individual in psychological manner. Apart from all these, intrinsic motivation have been dealed within taxational framework in recent years as well. Within this scope, In this article, excise taxes which have an impact upon behaviors will be discussed in terms of individual psychological factors as fairness, addiction, intrinsic motivation and achievement motive. 

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