In today’s societies, consumption overreached meeting physical and social requirements and turned into an activity that also meets psychological needs. Therefore, the consumption levels of individuals are increasing gradually due to status, identity concerrn, inclusion in upper classes, etc. The capitalist system promotes this situation by identifying the concept of consumption with the phenomenon of “freedom” and increasing the quantity and accessibility of luxury consumer goods. In this sense, a consumption culture develops for luxury goods that are excluded from compulsory consumption. Fiscal sociology states that the state can benefit from taxes in eliminating socioeconomic problems such as resource waste and misallocation that arise with the spread of consumption culture, in other words, taxpayers can be directed to change behavior by taxing luxury consumption. This research investigates what level of taxation was utilized, in eliminating negative effects of interest aimed at the consumption culture and luxury consumption in Turkey. In this context, these are determined, although the examples exist in the world, there is no implementation of a luxury tax in taxation of luxury consumption, Value Added Tax and Special Consumption Tax is used in taxation of consumption and also Special Consumption Tax plays an important role in taxation of luxury consumption goods. Drawing attention to the impairing effect of this situation on the principle of justice in taxation, it is expressed that there is a need for regulations to prevent this.