Then why are you not charged for napkins at a resturant? Regardless of need how the fees and taxes are distributed does lead to an effective discouragement - which is synonymous with punishment. It doesn't need an authority to impose them. The punishment for not unzipping your fly when peeing at a urinal is peeing your pants.

A tax on electric vehicles isn't necessary for society to function. It's just a medium for adding money to what is already more graft. So yes, it is effectively a tool to direct certain behaviors. As are all VAT and luxury taxes.

Income taxes are the major part of the income that society needs to function. The rest of the lot are just punitive ones, like estate and wealth taxes.